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HMRC internal manual

Capital Allowances Manual

Assured Tenancy Allowances: Apportionment


If the price paid for the relevant interest in the building covers more than the actual dwelling house, for example if it includes the land on which the house stands, make a just and reasonable apportionment to find out how much of the price is for the dwelling house. Proceeds from balancing events, for example insurance proceeds on destruction, should also be apportioned in this way.