Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 7

Part 4 U.K. Agricultural buildings allowances

Chapter 2 U.K. The relevant interest

365 Effect of creation of subordinate lease U.K.

An interest does not cease to be the relevant interest merely because of the creation of a lease or other interest to which that interest is subject.