Explanatory Notes

Capital Allowances Act 2001

2001 CHAPTER 2

22nd March 2001

Commentary on Sections

Glossary

Part 10: Assured tenancy allowances
Chapter 5: Writing-down allowances
Section 512: Residue of qualifying expenditure attributable to dwelling-house

1809.This section is partly based on section 90(1) of CAA 1990. It gives a signpost to where details on the residue, which is referred to in this Chapter, can be found.