The Energy-Saving Items (Income Tax) Regulations 2007

1. Introductory Text

2. 1. Citation, commencement and interpretation

3. 2. Items of an energy-saving nature

4. 3. Restrictions on relevant expenditure to be taken into account: general

5. 4. First further rule: apportionment of relevant expenditure benefiting more than one property

6. 5. Second further rule: restriction of relevant expenditure to the maximum amount

7. 6. Third further rule: apportionment of relevant expenditure if a dwelling-house or building is owned jointly or in common or is subject to differing estates or interests

8. 7. Further provisions

9. 8. Revocation of the Energy-Saving Items Regulations 2007 (S.I. 2007/831)

10. Signature

11. Explanatory Note