# Capital Allowances Act 2001, Section 512: Residue of qualifying expenditure attributable to dwelling-house


(1) The residue of qualifying expenditure attributable to a dwelling-house is the qualifying expenditure attributable to that dwelling-house that has not yet been written off in accordance with Chapter 7.
(2) Subsection (1) is subject to section 528 (treatment of demolition costs).

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/512 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-512
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.