Point in time view as at 06/04/2024.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 522.
The amount of the adjusted net cost in relation to a dwelling-house is—
where—
S is the starting expenditure attributable to the dwelling-house,
P is the amount of any proceeds from the balancing event,
I is the number of days in the relevant period of ownership on which the dwelling-house was a qualifying dwelling-house, and
R is the number of days in the whole of the relevant period of ownership.
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