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Capital Allowances Act 2001

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Changes over time for: Section 270DE

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There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 270DE. Help about Changes to Legislation

[F1270DEMerger of leasehold interestU.K.

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(1)Subsection (2) applies if the relevant interest is a leasehold interest which is extinguished on the person entitled to the interest acquiring the interest which is reversionary on it.

(2)The interest into which the leasehold interest merges becomes the relevant interest when the leasehold interest is extinguished.]

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