Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Capital Allowances Act 2001 section 509
Calculation of allowance after sale of relevant interest
Section 509 explains how to recalculate the writing-down allowance for a qualifying dwelling-house after the relevant interest in it has been sold and a balancing adjustment has arisen.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.