Town Renewal scheme

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If a town renewal scheme property is sold after a few year is the new purchaser entitled to claim any unused allowance. All that has been claimed with part of the initial allowance. The annual allowance was not claimed most years as it was not needed. Thanks
 
Ya Thanks. Was looking at that earlier. Formula given is for residential property. Would the same apply to a commercial property or is the new buyer of property entitled to any relief?