Commentary on Sections Glossary Structure of this Part 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.