# The Energy-Saving Items (Deductions for Expenditure etc.) Regulations 2004, Regulation 4: Appeals against section 31A deduction awards


Section 42 of the Income and Corporation Taxes Act 1988 shall apply for the purposes of an appeal against the determination of a claim for a section 31A deduction where it involves making a determination or apportionment in accordance with section 31A(13)(c) or (d) of that Act.

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Source: https://www.legislation.gov.uk/uksi/2004/2664/regulation/4 (the official version)
Page: https://openlegislation.uk/energy-saving-items-deductions-for-expenditure-etc-regulations-2004/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.