Assured tenancy allowances
Anti-avoidance provisions
Apportionment of sums partly referable to non-qualifying assets
Apportionments
Approved body, meaning
Availability
Generally
Old expenditure only
Balancing adjustments
Adjusted net costs
Balancing events
Calculation
Disentitlement of allowance, anti-avoidance provision
Proceeds from balancing events
Relevant period of ownership
Starting expenditure
When made
Buildings bought unused
Calculation of allowances and charges
Balancing adjustments
Writing-down allowances
Common control, sales between persons under
Connected persons, sales between
Dwelling-house, meaning
Expenditure on construction of a building
Generally
Giving effect to allowances and charges
Historical background
Lease, meaning
Partnerships, effect of changes
Qualifying dwelling-houses
Ceasing to be qualifying dwelling-house
Exclusions
Generally
Landlord, requirements relating to
Qualifying expenditure
Attributable to dwelling-house
Capital expenditure on construction
Generally
Purchase of dwelling-house sold unused by developer
Purchase of unused dwelling-house where developer not involved
Residue attributable to dwelling-house
Relevant interest
Relevant interest in the building
Effect of creation of subordinate interest
General rule
Generally
Identification
Interest acquired on completion of construction
Merger of leasehold interest
Termination of lease
Residue of expenditure
Sales being for an alternative amount
Sales treated as being for an alternative amount
Successions
Temporary and permanent disuse
Termination of leases
Transfers treated as sales
Writing off qualifying expenditure attributable to dwelling-house
Balancing adjustments made
Demolition costs
Initial allowances
Periods when building not used as qualifying dwelling-house
Writing-down allowances
Writing-down allowances
Calculation, basic rule
Calculation, sale of relevant interest
Entitlement to
Generally
Limited to residue of qualifying expenditure attributable to dwelling-house
Writing-off