Point in time view as at 22/03/2001.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Cross Heading: Introduction.
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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