490 Assured tenancy allowances
Capital Allowances Act 2001 (2001 c 2) | Legislation

Part 10 Assured Tenancy Allowances

Chapter 1
Introduction

490  Assured tenancy allowances

(1)     Allowances are available under this Part if qualifying expenditure has been incurred on a building which consists of or includes a qualifying dwelling-house.

(2)     A dwelling-house is not a qualifying dwelling-house unless—

(a)     it is let on a tenancy which

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