312 Deduction for expenditure on energy-saving items
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Deductions for expenditure on energy-saving items

312  Deduction for expenditure on energy-saving items

(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)

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