Point in time view as at 06/04/2024.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 504.
(1)A dwelling-house is a qualifying dwelling-house only if the landlord is—
(a)a company, and
(b)the person who—
(i)incurred the qualifying expenditure on the building in which the dwelling-house is comprised, or
(ii)is for the time being entitled to the relevant interest in the dwelling-house.
(2)The requirement that the landlord must be a company does not apply in relation to expenditure incurred—
(a)before 5th May 1983, or
(b)on or after that date pursuant to a contract entered into before that date,
unless a person other than a company became entitled to the relevant interest on or after that date.
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
