# Capital Allowances Act 2001, Section 494: Introduction


This Chapter identifies, in a case where a person has incurred expenditure on the construction of a building which is to be or include a qualifying dwelling-house—
(a) the relevant interest in the building, and
(b) the relevant interest in a dwelling-house comprised in the building.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/section/494 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-494
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.