Part 10 Assured tenancy allowances
Chapter 5 Writing-down allowances
Entitlement to and calculation of writing-down allowances
510 Allowance limited to residue of qualifying expenditure attributable to dwelling-house
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.