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The Energy-Saving Items (Corporation Tax) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 1520
- Regulation 4
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First further rule: apportionment of relevant expenditure benefiting more than one property
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4.—(1) This regulation applies to relevant expenditure which is incurred in acquiring and installing an energy-saving item—
(a)in more than one dwelling-house,
(b)in a building containing more than one dwelling-house, or
(c)in a building containing one or more dwelling-houses and one or more properties which are not dwelling-houses.
(2) The relevant expenditure must be apportioned on a just and reasonable basis to all the properties which benefit from it.
(3) The amount of the relevant expenditure for which a deduction is allowable in respect of a dwelling-house shall not exceed the amount which is apportioned to that dwelling-house.
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