# Capital Allowances Act 2001, Section 500: The relevant interest in the dwelling-house


The relevant interest in a dwelling-house comprised in a building is the relevant interest in the building, to the extent that it subsists in the dwelling-house.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/500 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-500
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.