Related Commentary  Related HMRC Manuals

312(1)  This section applies if–

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

(b)the person 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 6th 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

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