Capital Allowances Act 2001
2001 CHAPTER 2
Commentary on Sections
Glossary
Part 10: Assured tenancy allowances
Chapter 2: The relevant interest
Section 497: Effect of creation of subordinate interest
1786.This section is based on part of section 95(3) of CAA 1990. It provides that the relevant interest is not changed by the creation of a subordinate interest.
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