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Capital Allowances Act 2001

Section 516: Dwelling-house a qualifying dwelling-house throughout

1813.This section is based on section 87(3) and (4) and part of section 88(1) of CAA 1990.

1814.It sets out the calculation of a balancing adjustment if the dwelling-house was always a qualifying dwelling-house while the person held the relevant interest. Essentially the balancing adjustment is found by a straight comparison of the proceeds against the residue.

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