# Capital Allowances Act 2001, Section 510: Allowance limited to residue of qualifying expenditure attributable to dwelling-house


(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.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/510 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-510
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.