{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-501",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-501.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/501",
  "kind": "section",
  "number": "501",
  "heading": "Capital expenditure on construction",
  "text": "If—\n(a) capital expenditure has been incurred on the construction of a building which was to be or include a qualifying dwelling-house, and\n(b) the relevant interest in the building has not been sold or, if it has been sold, it has been sold only after the first use of the building,\nthe capital expenditure is qualifying expenditure.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/501",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}