CA33000 - Industrial Buildings Allowance (IBA): relevant interest: contents

1. CA33005

   General rule
2. CA33010

   Acquired when construction is complete
3. CA33020

   Creation of subordinate interest
4. CA33030

   Merger of leasehold interest
5. CA33040

   Types of interest that may be the relevant interest
6. CA33045

   Tenants in common
7. CA33050

   Termination of lease
8. CA33100

   Election to treat grant of long lease as a sale of the relevant interest