189 Identifying the qualifying interest in special cases
Capital Allowances Act 2001 (2001 c 2) | Legislation

189  Identifying the qualifying interest in special cases

(1)     If—

(a)     a person's qualifying interest is an agreement to acquire an interest in land, and

(b)     that interest is subsequently transferred or granted to that person,

the interest transferred or granted is to be treated as the qualifying interest.

(2)

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