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.