[360Z3 Provisions applying on termination of lease]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[360Z3  Provisions applying on termination of lease]

[(1)     This section applies for the purposes of this Part if a lease is terminated.

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

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