F1PART 2ASTRUCTURES AND BUILDINGS ALLOWANCES
CHAPTER 4THE RELEVANT INTEREST IN THE BUILDING OR STRUCTURE
270DCEffect of creation of subordinate interest
(1)
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.
(2)
This is subject to section 270DD (leases granted for 35 years or more).