Related Commentary  

251(1)  This section applies if–

(a)a company carries on a property business in relation to land which consists of or includes a dwelling-house,

(b)the company incurs expenditure in acquiring and installing an energy-saving item in the dwelling-house or in a building containing the dwelling-house (see subsections (5) to (7)),

(c)the expenditure is incurred before 1 April 2015,

(d)a deduction for the expenditure is not prohibited by the wholly and exclusively rule but would otherwise be prohibited by the capital prohibition rule (see subsection (8)), and

(e)no allowance under CAA 2001 may be claimed in respect of the expenditure.

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