Further provisions relating to apportionments and contributions4
1
Paragraph (2) applies if relevant expenditure is incurred on a dwelling-house which—
a
is owned jointly or in common by the person entitled to the deduction and by other persons, or
b
is subject to differing estates or interests.
2
If this paragraph applies—
a
a just and reasonable apportionment of the relevant expenditure must be made, and
b
the deduction allowed is the part of the relevant expenditure incurred by the person entitled to the deduction.
3
Paragraph (4) applies if relevant expenditure is incurred which—
a
falls within paragraph (1), and
b
exceeds the maximum amount (see regulation 3).
4
If this paragraph applies—
a
the relevant expenditure must be restricted on a proportionate basis to arrive at the maximum amount,
b
a just and reasonable apportionment of the maximum amount must be made, and
c
the deduction allowed is the part of the maximum amount incurred by the person entitled to the deduction.
5
If the person entitled to the deduction has received a contribution from any other person towards the relevant expenditure incurred, that contribution shall be excluded in calculating the relevant expenditure incurred by the person entitled to the deduction.
6
If in connection with this regulation any question arises as to the amount of the deduction to which a person may be entitled—
a
the amount shall be treated as if it were an amount specified in a paragraph of subsection (1) of section 42 of the Income and Corporation Taxes Act 19882 (appeals against determinations under sections 34 to 36 or Chapter 4 of Part 3 of ITTOIA 2005), and
b
the procedure set out in that section shall apply accordingly.