{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-514",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-514.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/514",
  "kind": "section",
  "number": "514",
  "heading": "Balancing events",
  "text": "The following are balancing events in relation to a qualifying dwelling-house—\n(a) the relevant interest in the dwelling-house is sold;\n(b) if the relevant interest in the dwelling-house is a lease, the lease ends otherwise than on the person entitled to it acquiring the interest reversionary on it;\n(c) the dwelling-house is demolished or destroyed;\n(d) the dwelling-house ceases altogether to be used (without being demolished or destroyed).",
  "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/514",
    "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."
}