# Capital Allowances Act 2001, Section 497: Effect of creation of subordinate interest


An interest does not cease to be the relevant interest merely because of the creation of a lease or other interest to which that interest is subject.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/497 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-497
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.