251 Deduction for expenditure on energy-saving items
Corporation Tax Act 2009 (2009 c 4) | Legislation

Deductions for expenditure on energy-saving items

251  Deduction for expenditure on energy-saving items

(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

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