2005 No. 1114

TAXES

The Energy-Saving Items Regulations 2005

Made

6th April 2005

Laid before House of Commons

6th April 2005

Coming into force

7th April 2005

The Treasury, in exercise of the powers conferred upon them by section 312(5)(c) of the Income Tax (Trading and Other Income) Act 2005( 1 ) make the following Regulations:

Citation, commencement and effect

1. —(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.

Items of an energy-saving nature

2. 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.

Jim Murphy

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

6th April 2005

( 1 )

2005 (c. 5) .

1. Citation, commencement and effect

2. Items of an energy-saving nature

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Energy-Saving Items Regulations 2005 (2005/1114)

Displaying information

Hover over an italicised word to see the definition.
Click on an italicised word to scroll to the definition.
Hover over a superscript footnote to see its content.
Hover over a reference to legislation for a link to that instrument.
Hover over a subscript commencement note to see commencement information for provisions with particular commencement complexity e.g. where there has been commencement by geography or for specified purposes.
Commencement information is also set out in the section below under the 'Commencement' tab (in addition to any commencement provisions in the instrument itself).

Status of this instrument

The status of this instrument is provided at the top. For upcoming changes (and any changes not yet applied) refer to the 'Future Changes' tab below.

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application

Sort descending by Changed Legislation	Sort descending by Year and Number	Changed Provision	Type of effect	Sort descending by Affecting Legislation Title	Sort descending by Year and Number	Affecting Provision	Sort descending by Changes made to website text	Note
Changes that affect				Made by
The Energy-Saving Items Regulations 2005	2005 No. 1114		rev	The Energy-Saving Items Regulations 2007	2007 No. 831	reg 5 schedule	Not yet

Sort descending by Changed Legislation	Sort descending by Year and Number	Changed Provision	Type of effect	Sort descending by Affecting Legislation Title	Sort descending by Year and Number	Affecting Provision	Sort descending by Changes made to website text	Note
Changes that affect				Made by

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.