CA85300 - Assured Tenancy Allowances:
Qualifying expenditure: dates available
CAA01/S491
This is the expenditure that qualifies for assured tenancy
allowance.
Qualifying expenditure incurred after 9 March 1982 but before
1 April 1992, where the qualifying dwelling house has been let
under a 1980 Housing Act assured tenancy.
In other cases, and subject to being incurred after 9 March
1982 but before 1 April 1992, qualifying expenditure incurred:
- before 15 March 1988 or under a contract
entered into before that date by a company that was an approved
body
CA85350 on 15 March 1988;
- on acquiring the relevant interest in a
building, before any of the dwelling houses in it were used, by a
company which was an approved body on 15 March 1988 where the
construction expenditure was incurred before 15 March 1988 or under
a contract entered into before that date;
- by a company that was an approved body on
15 March 1988 and which bought or contracted to buy the relevant
interest in the building before 15 March 1988.
