Explanatory Notes
Capital Allowances Act 2001
2001 CHAPTER 2
22nd March 2001
Commentary on Sections
Glossary
Part 10
: Assured tenancy allowances
Chapter 2
: The relevant interest
Section 500
: The relevant interest in the dwelling-house
1793.
This section is based on part of section 95(1) of
CAA 1990
.