Restrictions on relevant expenditure to be taken into account: general3
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 a dwelling-house.
3
If the person entitled to the deduction has received a contribution from any other person towards the relevant expenditure incurred, that contribution shall be excluded in calculating the relevant expenditure incurred by the person entitled to the deduction.
4
Further rules (to be applied in the order stated) are set out in—
a
regulation 4 (first further rule: apportionment of relevant expenditure benefiting more than one property);
b
regulation 5 (second further rule: restriction of relevant expenditure to the maximum amount);
c
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).