252Restrictions on reliefU.K.
(1)This section restricts deductions that would otherwise be allowable under section 251.
(2)No deduction is allowed if, when the energy-saving item is installed, the dwelling-house—
(a)is in the course of construction, or
(b)is comprised in land in which the company does not have an interest or is in the course of acquiring an interest or further interest.
(3)No deduction is allowed in respect of expenditure in an accounting period if—
(a)the business consists of or includes the commercial letting of furnished holiday accommodation (see Chapter 6), and
(b)the dwelling-house constitutes some or all of that accommodation for the accounting period.
(4)No deduction is allowed in respect of expenditure treated by section 61 (as applied by section 210) as incurred on the date on which the company starts to carry on the business unless the expenditure was incurred not more than 6 months before that date.
(5)No deduction is allowed in respect of expenditure incurred in acquiring and installing the energy-saving item in a building containing the dwelling-house in so far as the expenditure is not for the benefit of the dwelling-house.