Capital Allowances Act 2001

371Different relevant interests in different parts of the related agricultural land

This section has no associated Explanatory Notes

If a person is entitled to different relevant interests in different parts of the related agricultural land—

(a)the expenditure is to be apportioned between those parts on a just and reasonable basis, and

(b)this Part applies as if the person had incurred the expenditure apportioned to each part separately.