[360E General rule as to what is the relevant interest]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Chapter 4
The Relevant Interest in the Qualifying Building]

[360E  General rule as to what is the relevant interest]

[(1)     The relevant interest in a qualifying building in relation to any qualifying expenditure is the interest in the qualifying building to which the person who incurred the qualifying

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