Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Capital Allowances Act 2001

Crossheading Entitlement to and calculation of writing-down allowances

  • Section 507 Entitlement to writing-down allowance
  • Section 508 Basic rule for calculating amount of allowance
  • Section 509 Calculation of allowance after sale of relevant interest
  • Section 510 Allowance limited to residue of qualifying expenditure attributable to dwelling-house
  1. Entitlement to and calculation of writing-down allowances
  2. Allowance limited to residue of qualifying expenditure attributable to dwelling-house

Section 510 | Allowance limited to residue of qualifying expenditure attributable to dwelling-house

From legislation.gov.uk

(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.

PreviousNext
PrivacyTerms