# Finance Act 1988, Paragraph 17

Extent: E+W+S+N.I.

Section 50 of this Act does not apply to a dwelling-house in respect of which the company is entitled to capital allowances under paragraph 2 of Schedule 12 to the Finance Act 1982.

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Source: https://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-1988/schedule-4/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.