# The Energy-Saving Items (Corporation Tax) Regulations 2008, Regulation 7: Further provisions


(1) This regulation applies if any question arises under regulations 3(3) or 4 to 6 as to the amount of the deduction to which a company may be entitled.
(2) The amount shall be treated as if it were an amount specified in a paragraph of subsection (1) of section 42 of ICTA 1988 (appeals against determinations under sections 34 to 36 or Chapter 4 of Part 3 of the Income Tax (Trading and Other Income) Act 2005), and the procedure set out in that section shall apply accordingly.

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Source: https://www.legislation.gov.uk/uksi/2008/1520/regulation/7 (the official version)
Page: https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.