F1Part 4A FLAT CONVERSION ALLOWANCES
F1Chapter 1 INTRODUCTION
F1393A Flat conversion allowances
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F1Chapter 2 QUALIFYING EXPENDITURE
F1393B Meaning of “qualifying expenditure”
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F1Chapter 3 QUALIFYING BUILDINGS AND QUALIFYING FLATS
F1393C Meaning of “qualifying building”
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F1393D Meaning of “qualifying flat”
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F1393E High value flats
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F1Chapter 4 THE RELEVANT INTEREST IN THE FLAT
F1393F General rule as to what is the relevant interest
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F1393G Interest acquired on completion of conversion
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F1Chapter 5 INITIAL ALLOWANCES
F1393H Initial allowances
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F1393I Flat not qualifying flat or relevant interest sold before flat first let
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F1Chapter 6 WRITING-DOWN ALLOWANCES
F1393J Entitlement to writing-down allowances
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F1393K Amount of allowance
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F1393L Meaning of “the residue of qualifying expenditure”
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F1Chapter 7 BALANCING ADJUSTMENTS
F1393M When balancing adjustments are made
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F1393N Balancing events
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F1393O Proceeds from balancing events
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F1393P Calculation of balancing adjustments
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F1Chapter 8 WRITING OFF QUALIFYING EXPENDITURE
F1393Q Introduction
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F1393R Writing off initial allowances and writing-down allowances
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F1393S Treatment of demolition costs
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F1Chapter 9 SUPPLEMENTARY PROVISIONS
F1393T Giving effect to allowances and charges
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F1393U Apportionment of sums partly referable to non-qualifying assets
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F1393V Provisions applying on termination of lease
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F1393W Meaning of “lease” etc.
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Pt. 4A repealed (with effect in accordance with Sch. 39 para. 40 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 37 (with Sch. 39 paras. 36, 41, 42)