517 Dwelling-house not a qualifying dwelling-house throughout
Capital Allowances Act 2001 (2001 c 2) | Legislation

517  Dwelling-house not a qualifying dwelling-house throughout

(1)     This section provides for balancing adjustments where the building was not a qualifying dwelling-house for a part of the relevant period of ownership.

(2)     A balancing allowance is made if—

(a)     the proceeds from the balancing event are less than the starting expenditure attributable to the dwelling-house, and

(b)     the total amount of the relevant

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