Dwelling-houses let on assured tenancies
Capital allowances
Anti-avoidance provisions
Apportionments
Balancing allowances and charges
Buildings bought unused
Calculation of allowances and charges
Common control, sales between persons under
Connected persons, sales between
Generally
Giving effect to allowances and charges
Historical background
Qualifying dwelling-houses
Qualifying expenditure
Relevant interest
Residue of expenditure
Successions
Termination of leases
Transfers treated as sales
Writing-down allowances