| http://www.w3.org/ns/prov#value | - Sales of buildings Where capital expenditure has been incurred on the construction of a building, structure or works and thereafter the relevant interest herein is sold, the individual who buys that interest shall be deemed, for all the purposes of this Schedule except the granting of initial allowances, to have incurred, on the date when the purchase price became payable, capital expenditure on t
|
