The Energy-Saving Items Regulations 2006

• Citation: S.I. 2006/912
• Sections: 2

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Energy-Saving Items Regulations 2006 and shall come into force on 6th April 2006.

(2) These Regulations have effect in relation to expenditure incurred on or after 6th April 2006.

Section 2 Items of an energy-saving nature

The following descriptions of items of an energy-saving nature are specified 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)—

(a) hot water system insulation; and

(b) draught proofing.