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HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
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Assured Tenancy Allowances: Qualifying expenditure: dates available

CAA01/S491

This is the expenditure that qualifies for assured tenancy allowance.

Qualifying expenditure incurred after 9 March 1982 but before 1 April 1992, where the qualifying dwelling house has been let under a 1980 Housing Act assured tenancy.

In other cases, and subject to being incurred after 9 March 1982 but before 1 April 1992, qualifying expenditure incurred:

  • before 15 March 1988 or under a contract entered into before that date by a company that was an approved body CA85350 on 15 March 1988;
  • on acquiring the relevant interest in a building, before any of the dwelling houses in it were used, by a company which was an approved body on 15 March 1988 where the construction expenditure was incurred before 15 March 1988 or under a contract entered into before that date;
  • by a company that was an approved body on 15 March 1988 and which bought or contracted to buy the relevant interest in the building before 15 March 1988.