CA33000 - Industrial Buildings Allowance (IBA): Relevant interest: Contents

CA33005General rule
CA33010Acquired when construction is complete
CA33020Creation of subordinate interest
CA33030Merger of leasehold interest
CA33040Types of interest that may be the relevant interest
CA33045Tenants in common
CA33050Termination of lease
CA33100Election to treat grant of long lease as a sale of the relevant interest


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