# Capital Allowances Act 2001, Section 498: Merger of leasehold interest


If the relevant interest is a leasehold interest which is extinguished on—
(a) being surrendered, or
(b) the person entitled to it acquiring the interest which is reversionary on it,
the interest into which the leasehold interest merges becomes the relevant interest when the leasehold interest is extinguished.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/498 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-498
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.