512 Residue of qualifying expenditure attributable to dwelling-houseU.K.
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Nodiadau Esboniadol
(1)The residue of qualifying expenditure attributable to a dwelling-house is the qualifying expenditure attributable to that dwelling-house that has not yet been written off in accordance with Chapter 7.
(2)Subsection (1) is subject to section 528 (treatment of demolition costs).