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Regulation 4 First further rule: apportionment of relevant expenditure benefiting more than one property

Original text. Later amendments are not shown.

(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.