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Capital Allowances Act 2001

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Changes over time for: Section 393G

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Version Superseded: 17/07/2012

Alternative versions:

Status:

Point in time view as at 11/05/2001. This version of this provision has been superseded. Help about Status

Changes to legislation:

Capital Allowances Act 2001, Section 393G is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1393G Interest acquired on completion of conversionU.K.

This section has no associated Explanatory Notes

For the purposes of determining the relevant interest in a flat, a person who—

(a)incurs expenditure on the conversion of part of a building into the flat, and

(b)is entitled to an interest in the flat on or as a result of the completion of the conversion,

is treated as having had that interest when the expenditure was incurred.]

Textual Amendments

F1Pt. 4A (ss. 393A-393W) inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 1

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