UK Statutory Instrument 2008 United Kingdom

The Energy-Saving Items (Corporation Tax) Regulations 2008

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At a glance

What's here

1 compliance obligation

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.003

Restrictions on relevant expenditure to be taken into account: general

Limit energy-saving item tax deductions to £1,500 per dwelling-house and exclude contributions

Browse 6 other sections — procedural / definitional / commencement

s.001

Citation, commencement and interpretation

s.002

Items of an energy-saving nature

s.004

First further rule: apportionment of relevant expenditure benefiting more than one property

s.005

Second further rule: restriction of relevant expenditure to the maximum amount

s.006

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