Point in time view as at 06/04/2024.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 496.
For the purpose of determining the relevant interest, a person who—
(a)incurs expenditure on the construction of a building, and
(b)is entitled to an interest in the building on or as a result of the completion of the construction,
is treated as having had that interest when the expenditure was incurred.
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