- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Capital Allowances Act 2001
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Changes over time for: Chapter 5
Version Superseded: 17/07/2012
Alternative versions:
- 11/05/2001- Amendment
- 31/12/2006
Point in time - 17/07/2012- Amendment
Status:
Point in time view as at 31/12/2006.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Chapter 5.
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[F1Chapter 5U.K. INITIAL ALLOWANCES
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
393H Initial allowancesU.K.
(1)A person who has incurred qualifying expenditure in respect of a flat is entitled to an initial allowance in respect of the expenditure.
(2)The amount of the initial allowance is 100% of the qualifying expenditure.
(3)A person claiming an initial allowance under this section may require the allowance to be reduced to a specified amount.
(4)The initial allowance is made for the chargeable period in which the qualifying expenditure is incurred.
393I Flat not qualifying flat or relevant interest sold before flat first letU.K.
(1)No initial allowance is to be made under section 393H if, at the relevant time, the flat is not a qualifying flat.
(2)An initial allowance which has been made in respect of a flat which is to be a qualifying flat is to be withdrawn if—
(a)the flat is not a qualifying flat at the relevant time, or
(b)the person to whom the allowance was made has sold the relevant interest in the flat before the relevant time.
(3)All such assessments and adjustments of assessments are to be made as are necessary to give effect to this section.
(4) In this section “ the relevant time ” means the time when the flat is first suitable for letting as a dwelling. ]
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