510 Allowance limited to residue of qualifying expenditure attributable to dwelling-houseU.K.
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(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.