Part 10 Assured tenancy allowances
Chapter 5 Writing-down allowances
Interpretation
512 Residue of qualifying expenditure attributable to dwelling-house
1
The residue of qualifying expenditure attributable to a dwelling-house is the qualifying expenditure attributable to that dwelling-house that has not yet been written off in accordance with Chapter 7.
2
Subsection (1) is subject to section 528 (treatment of demolition costs).