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Capital Allowances Act 2001
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- UK Public General Acts
- 2001 c. 2
- Part 4A
- Chapter 4
- Section 393G
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Changes over time for: Section 393G
Version Superseded: 17/07/2012
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- 11/05/2001- Amendment
- 11/05/2001
Point in time - 17/07/2012- Amendment
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[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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