Section 519 | Recovery of old initial allowances made on incorrect assumptions

(1)This section applies if—

(a)an initial allowance has been made under paragraph 1 of Schedule 12 to FA 1982 in respect of expenditure relating to a dwelling-house, and

(b)when the dwelling-house comes to be used, it is not a qualifying dwelling-house.

(2)All such assessments and adjustments of assessments are to be made as are necessary to secure that, despite the repeal of Schedule 12 to FA 1982, effect is given to the prohibition in paragraph 1(3) of that Schedule (on the making of initial allowances in respect of dwelling-houses which are not qualifying dwelling-houses).