[360Z1 Giving effect to allowances and charges: lessors and licensees]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[360Z1  Giving effect to allowances and charges: lessors and licensees]

[(1)     This section applies if—

(a)     a person is entitled or liable to an allowance or charge under this Part for a chargeable period (“the relevant period”), but

(b)     his interest in the building in question is or was subject

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