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Capital Allowances Act 2001

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Changes over time for: Cross Heading: Introduction

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Point in time view as at 22/03/2001.

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There are currently no known outstanding effects for the Capital Allowances Act 2001, Cross Heading: Introduction. Help about Changes to Legislation

IntroductionU.K.

494 IntroductionU.K.

This Chapter identifies, in a case where a person has incurred expenditure on the construction of a building which is to be or include a qualifying dwelling-house—

(a)the relevant interest in the building, and

(b)the relevant interest in a dwelling-house comprised in the building.

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