http://www.legislation.gov.uk/ukpga/2001/2/section/393D/2009-04-01Capital Allowances Act 2001An Act to restate, with minor changes, certain enactments relating to capital allowances.2001-04-05texttext/xmlenStatute Law Database2025-05-05Expert Participation2009-04-01 Capital Allowances Act 2001s. 774E(5)(b)Finance Act 2008Sch. 20 para. 12(11)Capital Allowances Act 2001s. 29(1A)The Fire and Rescue Services (Northern Ireland) Order 2006Sch. 3 para. 24(b)art. 1(3)art. 2 Part 4A Chapter 3393D1 In this Part “ qualifying flat ” means a flat in respect of which the following requirements are met— athe flat must be in a qualifying building,bthe flat must be suitable for letting as a dwelling,cthe flat must be held for the purpose of short-term letting,dit must be possible to gain access to the flat without using the part of the ground floor of the building that is authorised for business use (as defined in section 393C(2)),ethe flat must not have more than 4 rooms,fthe flat must not be a high value flat,gthe flat must not be (or have been) created or renovated as part of a scheme involving the creation or renovation of one or more high value flats, andhthe flat must not be let to a person connected with the person who incurred the expenditure on its conversion or renovation.2 In subsection (1)(c) “ short-term letting ” means letting as a dwelling on a lease for a term (or, in Scotland, period) of not more than 5 years. 3For the purposes of subsection (1)(e), the following are ignored in determining the number of rooms in a flat—aany kitchen or bathroom, andbany closet, cloakroom or hallway not exceeding 5 square metres in area.4For the purposes of this Part, if a flat is a qualifying flat immediately before a period when it is temporarily unsuitable for letting as a dwelling, it is to be treated as being a qualifying flat during that period.5Treasury regulations may make further provision as to the circumstances in which a flat is, or is not, a qualifying flat. Pt. 4A (ss. 393A-393W) modified (prosp.) by Proceeds of Crime Act 2002 (c. 29) , ss. 448 , 458(1) , Sch. 10 para. 22 , 25 Pt. 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. 1Pt. 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) 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