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Capital Allowances Act 1990 (repealed)
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- 1990 c. 1
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- Section 95
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Changes over time for: Section 95
Version Superseded: 01/04/2001
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- 01/02/1991- Amendment
- 17/02/1995
Point in time - 01/04/2001- Amendment
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95 The relevant interest.U.K.
(1)Subject to the provisions of this section, in this Part “the relevant interest” means—
(a)in relation to any expenditure incurred on the construction of a building, the interest in that building to which the person who incurred the expenditure was entitled when he incurred it; and
(b)in relation to a dwelling-house comprised in a building which is to be or include a qualifying dwelling-house, that interest, to the extent that it subsists in the dwelling-house, which is the relevant interest in relation to the capital expenditure incurred on the construction of that building.
(2)Where, when it incurs expenditure on the construction of a building, a body is entitled to two or more interests in the building and one of those interests is an interest which is reversionary on all the others, that interest shall be the relevant interest for the purposes of this Part.
(3)An interest shall not cease to be the relevant interest for the purposes of this Part by reason of the creation of any lease or other interest to which that interest is subject, and where the relevant interest is a leasehold interest and is extinguished by reason of the surrender thereof or on the body entitled thereto acquiring the interest which is reversionary on it, the interest into which that leasehold interest merges shall thereupon become the relevant interest.
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