Regulation 6 Third further rule: apportionment of relevant expenditure if a dwelling-house or building is owned jointly or in common or is subject to differing estates or interests

This regulation applies if relevant expenditure is incurred benefiting a dwelling-house and the dwelling-house or the building containing it—

The relevant expenditure (restricted if necessary to the maximum amount) must be apportioned on a just and reasonable basis.

The amount of the deduction to which the person entitled to it is entitled shall not exceed the amount apportioned to that person in accordance with paragraph (2).