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The Energy-Saving Items (Corporation Tax) Regulations 2008
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- 2008 No. 1520
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3.Restrictions on relevant expenditure to be taken into account: general
4.First further rule: apportionment of relevant expenditure benefiting more than one property
5.Second further rule: restriction of relevant expenditure to the maximum amount
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
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