Part 4A

FLAT CONVERSION ALLOWANCES
Chapter 5

INITIAL ALLOWANCES

Flat not qualifying flat or relevant interest sold before flat first let
393I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
Pt. 4A repealed (with effect in accordance with Sch. 39 para. 40 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 37 (with Sch. 39 paras. 36, 41, 42)