Point in time view as at 06/04/2024.
Capital Allowances Act 2001, Section 496 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 purpose of determining the relevant interest, a person who—
(a)incurs expenditure on the construction of a building, and
(b)is entitled to an interest in the building on or as a result of the completion of the construction,
is treated as having had that interest when the expenditure was incurred.
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