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Statutory Instruments

2006 No. 912

INCOME TAX

The Energy-Saving Items Regulations 2006

Made

23rd March 2006

Laid before the House of Commons

24th March 2006

Coming into force

6th April 2006

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

Citation, commencement and effect

1. —(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.

Items of an energy-saving nature

2. 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.

Vernon Coaker

Gillian Merron

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd March 2006

( 1 )

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Status: This is the original version (as it was originally made).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 2006 (2006/912)

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