{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-526",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-526.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/526",
  "kind": "section",
  "number": "526",
  "heading": "Writing off expenditure for periods when building not used as qualifying dwelling-house",
  "text": "(1) This section applies if for any period or periods between—\n(a) the time when the whole or a part of the building was first used for any purpose, and\n(b) the time when the residue of qualifying expenditure attributable to a dwelling-house falls to be ascertained,\nthe building or part has not been a qualifying dwelling-house.\n(2) An amount equal to the notional writing-down allowances for the period or periods is written off at the time when the residue falls to be ascertained.\n(3) The notional writing-down allowances are the allowances that would have been made for the period or periods in question (if the building or part had remained a qualifying dwelling-house), at such rate or rates as would have been appropriate, having regard to any relevant sale.\n(4) In subsection (3) “relevant sale” means a sale of the relevant interest as a result of which a balancing adjustment falls to be made under section 513.",
  "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/526",
    "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."
}