Version Superseded: 17/07/2012
Point in time view as at 11/05/2001. This version of this provision has been superseded.
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.
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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