Capital Allowances Act 2001
2001 CHAPTER 2
Commentary on Sections
Glossary
Part 3: Industrial buildings allowances
Chapter 3: The relevant interest in the building
Section 286: General rule as to what is the relevant interest
1001.This section is based on section 20(1) and (2) of CAA 1990. It gives the basic definition of “relevant interest” for this Part. It also indicates some of the ways in which that definition may be modified.
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