499 Provisions applying on termination of lease
Capital Allowances Act 2001 (2001 c 2) | Legislation

499  Provisions applying on termination of lease

(1)     This section applies if the relevant interest in relation to expenditure on the construction of a building is a lease.

(2)     If, with the consent of the lessor, the lessee of a building remains in possession after the termination of the lease without a new lease being

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