Point in time view as at 22/03/2001.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 507.
(1)A person is entitled to a writing-down allowance for a chargeable period if—
(a)qualifying expenditure has been incurred on a building,
(b)that person is or has been an approved body,
(c)at the end of that chargeable period the person is entitled to the relevant interest in the building, and
(d)at the end of that chargeable period, the building is or includes a qualifying dwelling-house or two or more qualifying dwelling-houses.
(2)A person claiming a writing-down allowance may require the allowance to be reduced to a specified amount.
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