Relief under this scheme is available only for expenditure incurred (or treated as incurred) before 1 April 1992.
A just and reasonable apportionment is to be made if the sum paid for the sale of the relevant interest in a building is attributable partly to assets qualifying for relief under the Assured Tenancy Allowances scheme, and partly to other assets, (e.g. for the land on which the dwelling stands) (CAA 2001, s. 530). Proceeds from balancing events, e.g. insurance proceeds on destruction of the property, are also to be apportioned in this way.