Capital Allowances Act 2001 s 321

s 321 The relevant period of ownership

The relevant period of ownership is the period beginning— (a) with the day on which the building was first used for any purpose, or (b) if the relevant interest has been sold after that day, with the day following that on which the sale (or the last such sale) occurred, and ending with the day on which the balancing event occurs.

Read this section in the full act → · Open its part →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.

What to look at next

Capital Allowances Act 2001, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdiction UK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Taiwan statutes, one section per pageEach section with its legislative reasoning, common questions and citing judgmentsTaiwan statute sections