# The Energy-Saving Items (Corporation Tax) Regulations 2008, Regulation 4: First further rule: apportionment of relevant expenditure benefiting more than one property


(1) This regulation applies to relevant expenditure which is incurred in acquiring and installing an energy-saving item—
(a) in more than one dwelling-house,
(b) in a building containing more than one dwelling-house, or
(c) in a building containing one or more dwelling-houses and one or more properties which are not dwelling-houses.
(2) The relevant expenditure must be apportioned on a just and reasonable basis to all the properties which benefit from it.
(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.

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Source: https://www.legislation.gov.uk/uksi/2008/1520/regulation/4 (the official version)
Page: https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.