Relief under this scheme is available only for expenditure incurred (or treated as incurred) before 1 April 1992.

Qualifying dwelling-house

Allowances are available by reference to certain capital expenditure on ‘qualifying dwelling-houses’. Subject to the matters below, a ‘qualifying dwelling-house’ means (CAA 2001, s. 490(2), 531) a dwelling-house let on a tenancy which is for the time being an assured tenancy within the meaning of the Housing Act 1980, s. 56 or the Housing Act 1988 (but not an assured shorthold tenancy).

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