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Part 4A FLAT CONVERSION ALLOWANCESF1

United Kingdom Repealed

  1. 1INTRODUCTION
  2. 2QUALIFYING EXPENDITURE
  3. 3QUALIFYING BUILDINGS AND QUALIFYING FLATS
  4. 4THE RELEVANT INTEREST IN THE FLAT
  5. 5INITIAL ALLOWANCES
  6. 6WRITING-DOWN ALLOWANCES
  7. 7BALANCING ADJUSTMENTS
  8. 8WRITING OFF QUALIFYING EXPENDITURE
  9. 9SUPPLEMENTARY PROVISIONS

Annotations

Textual amendments

F1

Pt. 4A repealed (with effect in accordance with Sch. 39 para. 40 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 37 (with Sch. 39 paras. 36, 41, 42)