Samples with an increased content of chloroallyl structures were prepared by chemical degradation of poly(vinyl chloride) (PVC) using potassium tert‐butoxide. The samples were thermally dehydrochlorinated in an inert atmosphere, and their dehydrochlorination curves were determined by the continuous potentiometric method. The results show that the chloroallyl structures affect the dehydrochlorination of PVC only transiently. The same conclusion is obtained by an analysis of experimental data of the dehydrochlorination of PVC samples enriched in structures with the chlorine atom bound to the branching site (structures with the chlorine atom at the tertiary carbon atom). A general conclusion is that all structural defects, which facilitate the elimination of hydrogen chloride along the polymer chain and exist in the polymer before its heat stress, play only a transient role in the thermal dehydrochlorination of PVC. These structural defects initiate the splitting‐off of hydrogen chloride during the induction period of dehydrochlorination and form conditions for a gradually increasing effect of the basic initiation mechanism, which in the course of dehydrochlorination gives rise to chloroallyl structures. The formation of chloroallyl structures is brought about by a reaction between regular structural PVC units and s‐cis‐enone, dienone, or polyenone structures. A possible mechanism of this reaction, consisting in an interchain syn‐elimination of hydrogen chloride, is suggested.