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Capital Allowances Act 2001
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520The relevant period of ownership
This section has no associated Explanatory Notes
The relevant period of ownership is the period beginning—
(a)with the day on which the dwelling-house was first used for any purpose, or
(b)if the relevant interest in the dwelling-house has been sold after that day, with the day following that on which the sale (or the last such sale) occurred,
and ending with the day on which the balancing event occurs.
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