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Capital Allowances Act 2001

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This is the original version (as it was originally enacted).

512Residue of qualifying expenditure attributable to dwelling-house
This section has no associated Explanatory Notes

(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).

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