This section has no associated Explanatory Notes
28SThe “permitted amount”, in relation to the refurbishment of a dwelling, is set out in the following table—
| Consideration for acquisition of the dwelling | Permitted amount |
|---|---|
| Not more than £200,000 | £10,000 |
| More than £200,000 but not more than £400,000 | 5% of the consideration |
| More than £400,000 | £20,000 |
Commencement Information
I1 Sch. 4 para. 28 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2