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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2001/2/section/498/enacted</dc:identifier><dc:title>Capital Allowances Act 2001</dc:title><dc:subject>Small businesses</dc:subject><dc:subject>Fire safety</dc:subject><dc:subject>Fire regulations</dc:subject><dc:subject>Sports ground licences</dc:subject><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2021-04-12</dc:modified>
					
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</ukm:DocumentClassification><ukm:Year Value="2001"/><ukm:Number Value="2"/><ukm:EnactmentDate Date="2001-03-21"/><ukm:ISBN Value="010540201X"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectedNumber="2" AffectedYear="2001" AffectingProvisions="Sch. 20 para. 12(11)" RequiresApplied="false" AffectingNumber="9" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-ce1e51e48850a7c05158f9f785445ac2" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-ce1e51e48850a7c05158f9f785445ac2" AffectingYear="2008" AppliedModified="2013-01-07T16:16:50.436Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2001/2" Type="words omitted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2008/9" Row="1534" AffectedExtent="E+W+S+N.I." Modified="2024-05-22T14:09:27Z" Comments="ToEs error - this amendment relates to an Income &amp; Corporation Taxes Act. - ToEs error - this amendment relates to an Income &amp; Corporation Taxes Act. - ToEs error - this amendment relates to an Income &amp; Corporation Taxes Act. - ToEs error - this amendment relates to an Income &amp; Corporation Taxes Act. - ToEs error - this amendment relates to an Income &amp; Corporation Taxes Act." AffectedProvisions="s. 774E(5)(b)"><ukm:AffectedTitle>Capital Allowances Act 2001</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-774E-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/774E/5/b" err:Ref="Section missing in legislation" Missing="true">s. 774E(5)(b)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2008</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/20">Sch. 20 </ukm:Section><ukm:Section Ref="schedule-20-paragraph-12-11" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/20/paragraph/12/11">para. 12(11)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2008-07-21" Qualification="with effect in accordance with" OtherQualification="Sch. 20 para. 12(12)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingProvisions="Sch. 3 para. 24(b)" AffectingClass="NorthernIrelandOrderInCouncil" AffectingURI="http://www.legislation.gov.uk/id/nisi/2006/1254" URI="http://www.legislation.gov.uk/id/effect/key-374377247070896e7e348d251d4fb113" Notes="S. 29 was repealed before this effect came into force." Type="inserted" AffectedProvisions="s. 29(1A)" RequiresApplied="false" AffectingNumber="1254" Comments="provision previously repealed - amendment not required - TOEs states: &#34;provision previously repealed - amendment not required&#34; I think this PiT needs removing as a correction task? - TOEs states: &#34;provision previously repealed - amendment not required&#34; I think this PiT needs removing as a correction task? - TOEs states: &#34;provision previously repealed - amendment not required&#34; I think this PiT needs removing as a correction task?" AffectedExtent="E+W+S+N.I." AffectingEffectsExtent="N.I." Modified="2024-05-22T14:09:27Z" AffectedNumber="2" AffectingYear="2006" AffectedClass="UnitedKingdomPublicGeneralAct" Row="274" EffectId="key-374377247070896e7e348d251d4fb113" AffectedYear="2001" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2001/2"><ukm:AffectedTitle>Capital Allowances Act 2001</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-29-1A" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/29/1A" FoundRef="section-29">s. 29(1A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Fire and Rescue Services (Northern Ireland) Order 2006</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/nisi/2006/1254/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-24-b" URI="http://www.legislation.gov.uk/id/nisi/2006/1254/schedule/3/paragraph/24/b">para. 24(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="article-1-3" URI="http://www.legislation.gov.uk/id/nisi/2006/1254/article/1/3">art. 1(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/><ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2010/328" CommencingClass="NorthernIrelandStatutoryRule" Date="2010-11-15" Qualification="wholly in force" CommencingYear="2010" CommencingNumber="328" Applied="false"><ukm:CommencingProvisions><ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/nisr/2010/328/article/2">art. 2</ukm:Section></ukm:CommencingProvisions></ukm:InForce></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 436(2)(aa)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2026" AffectingProvisions="Sch. 2 para. 329(b)" Created="2026-06-01T10:34:54Z" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2001/2" RequiresApplied="true" EffectId="key-d9e834daac7e9b97168c280ddc0ae531" AffectedYear="2001" AffectingClass="WelshParliamentAct" AffectedNumber="2" AffectingTerritorialApplication="W" AffectingNumber="7" AffectingEffectsExtent="E+W" Row="1208" URI="http://www.legislation.gov.uk/id/effect/asc-2026-7-7j0muiu6-1208" AffectingURI="http://www.legislation.gov.uk/id/asc/2026/7"><ukm:AffectedTitle>Capital Allowances Act 2001</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-436-2-aa" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/436/2/aa" FoundRef="section-436">s. 436(2)(aa)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Planning (Consequential Provisions) (Wales) Act 2026</ukm:AffectingTitle><ukm:AffectingTitle xml:lang="cy">Deddf Cynllunio (Darpariaethau Canlyniadol) (Cymru) 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/asc/2026/7/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-329-b" URI="http://www.legislation.gov.uk/id/asc/2026/7/schedule/2/paragraph/329/b">para. 329(b)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-5" URI="http://www.legislation.gov.uk/id/asc/2026/7/schedule/5">Sch. 5 </ukm:Section><ukm:Section Ref="schedule-5-part-1" URI="http://www.legislation.gov.uk/id/asc/2026/7/schedule/5/part/1">Pt. 1</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-5-2" URI="http://www.legislation.gov.uk/id/asc/2026/7/section/5/2">s. 5(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/498/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/section/498/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2001/2/pdfs/ukpgaen_20010002_en_003.pdf" Date="2011-03-15" Title="Explanatory Note: Annex 2" Size="351827"/><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2001/2/pdfs/ukpgaen_20010002_en_002.pdf" Date="2011-03-15" Title="Explanatory Note: Annex 1" Size="367346"/><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2001/2/pdfs/ukpgaen_20010002_en_001.pdf" Date="2011-03-15" Title="Explanatory Note: Annex Content List" Size="85726"/><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2001/2/pdfs/ukpgaen_20010002_en.pdf" Date="2011-03-15" Title="Explanatory Note" Size="867560"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/body" NumberOfProvisions="581" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/part/10/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/10" NumberOfProvisions="42" id="part-10"><Number>Part 10</Number><Title>Assured tenancy allowances</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/part/10/chapter/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/10/chapter/2" NumberOfProvisions="7" id="part-10-chapter-2"><Number>Chapter 2</Number><Title>The relevant interest</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/part/10/chapter/2/crossheading/the-relevant-interest-in-the-building/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/10/chapter/2/crossheading/the-relevant-interest-in-the-building" NumberOfProvisions="5" id="part-10-chapter-2-crossheading-the-relevant-interest-in-the-building"><Title>The relevant interest in the building</Title><P1group><Title>Merger of leasehold interest</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/section/498/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/498" id="section-498">
<Pnumber PuncAfter="">498</Pnumber>
<P1para>
<Text>If the relevant interest is a leasehold interest which is extinguished on—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/section/498/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/498/a" id="section-498-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>being surrendered, or</Text>
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</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/section/498/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/498/b" id="section-498-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the person entitled to it acquiring the interest which is reversionary on it,</Text>
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<Text>the interest into which the leasehold interest merges becomes the relevant interest when the leasehold interest is extinguished.</Text>
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