Point in time view as at 06/04/2024.
Capital Allowances Act 2001, Section 510 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)The amount of the writing-down allowance for a chargeable period in respect of a dwelling-house is limited to the residue of qualifying expenditure attributable to it.
(2)For this purpose the residue is ascertained immediately before writing off the writing-down allowance at the end of the chargeable period.
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