s 513 When balancing adjustments are made
(1) A balancing adjustment is made if— (a) qualifying expenditure has been incurred on a building, and (b) a balancing event occurs in relation to a dwelling-house comprised in the building while it is a qualifying dwelling-house. (2) A balancing adjustment is either a balancing allowance or a balancing charge and is made for the chargeable period in which the balancing event occurs. (3) A balancing allowance or balancing charge is made to or on the person entitled to the relevant interest in the dwelling-house immediately before the balancing event. (4) No balancing adjustment is made if the balancing event occurs more than 25 years after the dwelling-house was first used.