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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Deductions for expenditure on energy-saving items

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Section 312 Deduction for expenditure on energy-saving items
Section 313 Restrictions on relief
Section 314 Regulations

Chapter 5 Profits of property businesses: other rules about receipts and deductions
Crossheading Deductions for expenditure on energy-saving items

Crossheading Deductions for expenditure on energy-saving items

From legislation.gov.uk

Contents

Section 312 Deduction for expenditure on energy-saving items
Section 313 Restrictions on relief
Section 314 Regulations