Part I U.K. Industrial Buildings and Structures

Chapter III U.K. Provisions Supplementary to Chapters I and II

F1 20 Meaning of “the relevant interest". U.K.

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Textual Amendments applied to the whole legislation

F1 Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)