Part 10

Assured tenancy allowances
Chapter 7

Writing off qualifying expenditure attributable to dwelling-house

Introduction
523
For the purposes of this Part qualifying expenditure attributable to a dwelling-house is written off to the extent and at the times specified in this Chapter.
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