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Capital Allowances Act 2001

Section 289: Merger of leasehold interest

1005.This section is based on part of section 20(3) of CAA 1990. It provides that if the relevant interest is a lease which ends either:

  • on being surrendered to the person holding the reversion; or

  • by the person holding the lease acquiring the reversion,

then the interest into which the lease has merged is the relevant interest.

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