{
  "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-4",
  "json_url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-4.json",
  "legislation": "uksi/2008/1520",
  "legislation_title": "The Energy-Saving Items (Corporation Tax) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "First further rule: apportionment of relevant expenditure benefiting more than one property",
  "text": "(1) This regulation applies to relevant expenditure which is incurred in acquiring and installing an energy-saving item—\n(a) in more than one dwelling-house,\n(b) in a building containing more than one dwelling-house, or\n(c) in a building containing one or more dwelling-houses and one or more properties which are not dwelling-houses.\n(2) The relevant expenditure must be apportioned on a just and reasonable basis to all the properties which benefit from it.\n(3) The amount of the relevant expenditure for which a deduction is allowable in respect of a dwelling-house shall not exceed the amount which is apportioned to that dwelling-house.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1520/regulation/4",
    "retrieved_at": "2026-10-29T03:29:49.937388+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}