F1 Part 4A FLAT CONVERSION ALLOWANCES
Chapter 1 INTRODUCTION
393A Flat conversion allowances
(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.