Section 28 | Thermal insulation of ... buildings

(1)This section applies to expenditure if a person carrying on a qualifying activity other than a UK property business or an overseas property business has incurred it in adding insulation against loss of heat to a building occupied by him for the purposes of the qualifying activity.^F1F2F3F4F5

(2)This section also applies to expenditure if a person carrying on a qualifying activity consisting of a UK property business or an overseas property business has incurred it in adding insulation against loss of heat to a building let by him in the course of the business.^F6F7F8F9F10

(2A)Subsection (2) is subject to section 35 (expenditure on plant or machinery for use in dwelling-house not qualifying expenditure).^F11

(2B)This section does not apply to expenditure within subsection (2) if a deduction for that expenditure is allowable—^F11

(a)under section 251 of CTA 2009, or^F11F12

(b)under section 312 of ITTOIA 2005,^F11

(deductions for expenditure on energy-saving items).

(2C)For the purposes of subsection (2B), whether such a deduction is allowable is to be determined without regard to subsection (1)(e) of the section in question.^F11

(3)Repealed^F13