{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-520",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-520.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/520",
  "kind": "section",
  "number": "520",
  "heading": "The relevant period of ownership",
  "text": "The relevant period of ownership is the period beginning—\n(a) with the day on which the dwelling-house was first used for any purpose, or\n(b) if the relevant interest in the dwelling-house has been sold after that day, with the day following that on which the sale (or the last such sale) occurred,\nand ending with the day on which the balancing event occurs.",
  "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/520",
    "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."
}