The Energy-Saving Items (Deductions for Expenditure etc.) Regulations 2004
Section 31A(13) of the Income and Corporation Taxes Act 1988 (c. 1) (“the Act”), inserted by section 133 of the Finance Act 2004, provides that the Treasury may make regulations providing for the apportionment and restriction on the amount of a deduction for expenditure which may be claimed by landlords in respect of energy-saving items, where such expenditure is incurred in the course of a Schedule A business.