511 Qualifying expenditure attributable to dwelling-house
Capital Allowances Act 2001 (2001 c 2) | Legislation

Interpretation

511  Qualifying expenditure attributable to dwelling-house

(1)     If the building concerned consists of a single qualifying dwelling-house, then, subject to the relevant limit, the whole of the qualifying expenditure is attributable to the dwelling-house.

(2)     If the qualifying dwelling-house forms part of a building, the qualifying expenditure attributable to the dwelling-house is, subject to

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