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Regulation 3 Maximum expenditure allowed on energy-saving items

Original text. Later amendments are not shown.

(1)

The maximum amount of the relevant expenditure which may be taken into account in calculating the deduction is £1,500 per dwelling-house.

(2)

Paragraph (1) applies irrespective of the number of persons incurring relevant expenditure or entitled to a deduction in respect of that dwelling-house.