Modifications etc. (not altering text)
C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7
Textual Amendments
F1Pt. 4A (ss. 393A-393W) inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 1
Modifications etc. (not altering text)
C2Pt. 4A modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 22 (with Sch. 10 para. 25); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
C3 Pt. 4A (ss. 393A-393W) modified (prosp.) by Proceeds of Crime Act 2002 (c. 29) , ss. 448 , 458(1) , Sch. 10 para. 22 , 25
(1)Allowances are available under this Part if a person incurs qualifying expenditure in respect of a flat.
(2)Allowances under this Part are made to the person who—
(a)incurred the expenditure, and
(b)has the relevant interest in the flat.
(3) In this Part “ flat ” means a dwelling which—
(a)is a separate set of premises (whether or not on the same floor),
(b)forms part of a building, and
(c)is divided horizontally from another part of the building.
(4) In this Part “ dwelling ” means a building or part of a building occupied or intended to be occupied as a separate dwelling. ]