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    <title>Deduction - vacancy allowance</title>
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    <description>Eligibility for a vacancy allowance for a deemed let out house depends on vacancy for part of the year; a property vacant for the entire year does not qualify, whereas part year personal occupation changes the vacancy period and can affect entitlement.</description>
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      <description>Eligibility for a vacancy allowance for a deemed let out house depends on vacancy for part of the year; a property vacant for the entire year does not qualify, whereas part year personal occupation changes the vacancy period and can affect entitlement.</description>
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