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6. After regulation 24(3), insert—
“(4) In paragraph (3) and in the Schedule, “the cost cap” means £3,500 less—
(a)the total sum (including value added tax) spent by the landlord on unregistered energy efficiency improvements made to the property in the period beginning with 1st October 2017 and ending with 31st March 2019, and
(b)the total cost (including value added tax) of unregistered energy efficiency improvements made to the property on or after 1st April 2019.
(5) In paragraph (4), “unregistered energy efficiency improvements” means energy efficiency improvements within paragraph (1) that have not been identified, in an entry on the PRS Exemptions Register, as having been made.”
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