Abolished in respect of expenditure incurred

Anti-avoidance

Apportionments

Balancing allowances and charges

Balancing allowances and charges, disentitlement of allowance

Business use

Calculation of balancing adjustments

Civil proceedings for recovery of property

Contributions

Corporation tax

Demolition of flat

Excess allowances

Flat, meaning

Floors, meaning

Generally

Giving effect to allowances

High value flats

Initial allowances

Lease, meaning

Non-qualifying expenditure

Qualifying buildings

Qualifying expenditure

Qualifying flats

Relevant interest

Residue of qualifying expenditure

Sales treated as being for alternative amount

Sales treated as being for an alternative amount

Short-term letting

Subsidies

Suitable for letting

Termination of leases

Transfers treated as sales

Writing-down allowances