# The Energy-Saving Items (Corporation Tax) Regulations 2008, Regulation 5: Second further rule: restriction of relevant expenditure to the maximum amount


(1) This regulation applies if the relevant expenditure benefiting a particular dwelling-house (including any relevant expenditure apportioned to the dwelling-house under regulation 4) exceeds the maximum amount.
(2) The relevant expenditure must be restricted to the maximum amount.

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Source: https://www.legislation.gov.uk/uksi/2008/1520/regulation/5 (the official version)
Page: https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.