Related Commentary  Related HMRC Manuals

28(1)  This section applies to expenditure if a person carrying on a qualifying activity other than an ordinary UK property business or an ordinary overseas property business has incurred it in adding insulation against loss of heat to a building occupied by him for the purposes of the qualifying activity.

28(2)  This section also applies to expenditure if a person carrying on a qualifying activity consisting of an ordinary UK property business or an ordinary overseas property business has incurred it in adding insulation against loss of heat to a building let by him in the course of the business.

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