Part III Dwelling-houses Let on Assured TenanciesF1
Repealed
- 84Application of Part III.
- 85Writing-down allowances.
- 86Qualifying dwelling-houses.
- 87Balancing allowances and charges and withdrawal of initial allowances in certain cases.
- 88Dwelling-houses not continuously qualifying dwelling-houses.
- 89Supplementary provisions where dwelling-house ceases to be a qualifying dwelling-house.
- 90Writing off of expenditure and meaning of “residue of expenditure".
- 91Buildings bought unused.
- 92Manner of making allowances and charges.
- 93Repairs, and double allowances.
- 94Holding over by lessees, etc.
- 95The relevant interest.
- 96The appropriate capital expenditure.
- 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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)