# Capital Allowances Act 2001, Section 524: Writing off initial allowances


If an initial allowance was made under paragraph 1 of Schedule 12 to FA 1982 in respect of a qualifying dwelling-house, the amount of the allowance is written off at the time of the first use of the dwelling-house.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/524 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-524
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.