OpenLegislation

Part III Dwelling-houses Let on Assured TenanciesF1

Repealed

  1. 84Application of Part III.
  2. 85Writing-down allowances.
  3. 86Qualifying dwelling-houses.
  4. 87Balancing allowances and charges and withdrawal of initial allowances in certain cases.
  5. 88Dwelling-houses not continuously qualifying dwelling-houses.
  6. 89Supplementary provisions where dwelling-house ceases to be a qualifying dwelling-house.
  7. 90Writing off of expenditure and meaning of “residue of expenditure".
  8. 91Buildings bought unused.
  9. 92Manner of making allowances and charges.
  10. 93Repairs, and double allowances.
  11. 94Holding over by lessees, etc.
  12. 95The relevant interest.
  13. 96The appropriate capital expenditure.
  14. 97Interpretation.

Annotations

Textual amendments

F1

Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)