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Legislation
Capital Allowances Act 2001

Chapter 7 Writing off qualifying expenditure attributable to dwelling-house

  • Section 523 Introduction
  • Section 524 Writing off initial allowances
  • Section 525 Writing off writing-down allowances
  • Section 526 Writing off expenditure for periods when building not used as qualifying dwelling-house
  • Section 527 Writing off or increase of expenditure where balancing adjustment made
  • Section 528 Treatment of demolition costs
  1. Chapter 7 · Writing off qualifying expenditure attributable to dwelling-house
  2. Introduction

Section 523 | Introduction

From legislation.gov.uk

For the purposes of this Part qualifying expenditure attributable to a dwelling-house is written off to the extent and at the times specified in this Chapter.

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