313 Restrictions on relief
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

313  Restrictions on relief

(1)     This section restricts deductions that would otherwise be allowable under section 312.

(2)     No deduction is allowed if, when the energy-saving item is installed, the dwelling-house—

(a)     is in the course of construction, or

(b)     is comprised in land in which the person does not have an interest or is in

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