Commentary on Sections Glossary Structure of this Part Section 503: Purchase of dwelling-house sold unused by developer
1797.This section is based on parts of section 91(1) and (3) of CAA 1990. It gives the qualifying expenditure if the relevant interest in the building is sold before the dwelling-house is first used and a developer is involved.
1798.As in section 502 the limitation in section 91 of CAA 1990 is omitted. See Note 65 in Annex 2.