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 10 U.K. Assured tenancy allowances

Chapter 2 U.K. The relevant interest

Introduction U.K.

494 Introduction U.K.

This Chapter identifies, in a case where a person has incurred expenditure on the construction of a building which is to be or include a qualifying dwelling-house—

(a) the relevant interest in the building, and

(b) the relevant interest in a dwelling-house comprised in the building.