CA92600 | Structures and buildings allowance (SBA): use: dwelling-house

CAA01/S270CF(1),(5)

For the meaning of 'dwelling-house,' see CA11520.

Note that while the common areas of a block of flats are not themselves 'dwelling-houses' they are likely to be 'ancillary to' the individual flats that are 'dwelling-houses,' and will be in 'residential use' and therefore excluded from SBAs for that reason. See CA92500.