Citation, commencement and interpretation
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Energy-Saving Items Regulations 2007, shall come into force on 6th April 2007, and shall have effect in respect of expenditure incurred on or after 6th April 2007.
(2) In these Regulations—
“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;
“deduction” means a deduction allowed under section 312 of ITTOIA 2005 (deduction for expenditure on energy-saving items);
“relevant expenditure” means expenditure which is incurred in acquiring and installing an energy-saving item in a dwelling-house.