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Legislation

Capital Allowances Act 1990 (repealed)

Part III Dwelling-houses Let on Assured Tenancies

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Section 84 Application of Part III.
Section 85 Writing-down allowances.
Section 86 Qualifying dwelling-houses.
Section 87 Balancing allowances and charges and withdrawal of initial allowances in certain cases.
Section 88 Dwelling-houses not continuously qualifying dwelling-houses.
Section 89 Supplementary provisions where dwelling-house ceases to be a qualifying dwelling-house.
Section 90 Writing off of expenditure and meaning of “residue of expenditure".
Section 91 Buildings bought unused.
Section 92 Manner of making allowances and charges.
Section 93 Repairs, and double allowances.
Section 94 Holding over by lessees, etc.
Section 95 The relevant interest.
Section 96 The appropriate capital expenditure.
Section 97 Interpretation.

Part III · Dwelling-houses Let on Assured Tenancies
Qualifying dwelling-houses.

Section 86 | Qualifying dwelling-houses.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)