what defines 15 properties

[pfd17]

Hello, My question relates to the new withdrawal of the wear and tear allowance which excludes landlords of 15+ properties.
What defines 15 properties: My properties are in c. London, 10 would be in 2 buildings all s/c flats (none have individual titles) another 3 individual flats with their own titles and one which is a mixture of 1 x s/c flat and 6 rooms (the rooms used to be 2 non s/c flats ) all are individually let, on their own contracts, so to be clear 20 contracts). My accountant tells me I do not qualify! is he right or wrong?

[bd6759]

My understanding is that the wear & tear allowance is being completely withdrawn. Where did you read about 15+ properties?