Housing Repairs and Rents Act 1954

7 (1) For the purposes of this Schedule work which enured solely for the benefit of the dwelling-house shall be treated as having been carried out on the dwelling-house notwithstanding that the site of the work was not comprised in the dwelling-house.

(2) For the purposes of this Schedule work which enured for the benefit of the dwelling-house and also of other premises shall, whether the work was carried out on a site comprised in the dwelling-house or elsewhere, be treated as having been carried out on the dwelling-house to a value equal to such proportion of the value of the work as ought to be apportioned to the dwelling-house.

(3) In the case of a building containing two or more dwelling-houses the landlord may elect that for the purposes of this Schedule the value of the work carried out on each of the dwelling-houses during any period shall be determined as follows:—

(a) there shall be ascertained the aggregate value of all work of repair carried out during that period either on the building or so as to enure solely for the benefit of premises comprised in the building;

(b) the value of the work of repair carried out during that period on any of the dwelling-houses comprised in the building shall be taken to be an amount which bears to the amount of the statutory repairs deduction for that dwelling-house the same proportion as the aggregate value mentioned in the last foregoing sub-paragraph bears to the aggregate of the amounts of the statutory repairs deductions for all the dwelling-houses comprised in the building.