Capital Allowances Act 2001 s 360F

s 360F Interest acquired on completion of conversion

For the purposes of determining the relevant interest in a qualifying building, a person who— (a) incurs expenditure on the conversion of a qualifying building into qualifying business premises, and (b) is entitled to an interest in the qualifying building on or as a result of the completion of the conversion, is treated as having had that interest when the expenditure was incurred.

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