[809Z3 Repair rule]
Income Tax Act 2007 (2007 c 3) | Legislation

[809Z3  Repair rule]

[(1)     Property meets the repair rule for the whole of the relevant period if, during the whole of that period, the property meets the repair conditions.

(2)     Property meets the repair rule for a part of the relevant period if—

(a)     during the whole of that part of that period, the property meets the repair conditions, and

(b)     during the whole of the other part of that period, or the whole of each other part of that period, the property

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