Capital Allowances Act 2001 (c. 2)

Part 10 Assured tenancy allowances

Chapter 5 Writing-down allowances

Interpretation

512 Residue of qualifying expenditure attributable to dwelling-house

(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).