Capital Allowances Act 2001 (c. 2)

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

The relevant interest in the building U.K.

497 Effect of creation of subordinate interest U.K.

An interest does not cease to be the relevant interest merely because of the creation of a lease or other interest to which that interest is subject.