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Status: This is the original version (as it was originally made).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)

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