The Energy-Saving Items Regulations 2005

• Citation: S.I. 2005/1114
• Sections: 2

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Energy-Saving Items Regulations 2005 and shall come into force on 7th April 2005.

(2) They shall have effect in relation to expenditure incurred on or after 7th April 2005.

Section 2 Items of an energy-saving nature

For the purposes of section 312(5)(c) of the Income Tax (Trading and Other Income) Act 2005 (deduction for expenditure on energy-saving items), solid wall insulation is specified as an item of an energy-saving nature.