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

Allowances are made by reference to the capital expenditure incurred on the construction of a building (or part of a building: CAA 2001, s. 571) incorporating an appropriate dwelling-house (CAA 2001, s. 501). Capital expenditure may be treated as having been incurred on construction in certain cases in which a building is bought unused.

Expenditure incurred on the acquisition of land or rights in or over land does not form part of the construction expenditure (CAA 2001, s. 493(1)).

Expenditure on repairs may be treated as construction expenditure (CAA 2001, s. 493(2)).

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