Section 24(5B)

In subsection (5A) “relevant asset” means— any interest in land, any building or part of a building, any civil engineering work or part of such a work, any goods incorporated or to be incorporated in a building or civil engineering work (whether by being installed as fixtures or fittings or otherwise), any ship, boat or other vessel, or any aircraft.

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Source: legislation.gov.uk · retrieved 2026-07-28