{
  "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008",
  "json_url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008.json",
  "id": "uksi/2008/1520",
  "title": "The Energy-Saving Items (Corporation Tax) Regulations 2008",
  "short_title": "Energy-Saving Items (Corporation Tax) 2008",
  "long_title": "Section 31ZA(5) of the Income and Corporation Taxes Act 1988 (c. 1) provides that the Treasury may make regulations to specify descriptions of energy-saving items in respect of which expenditure may be deducted by residential landlords who pay corporation tax when calculating the profits of their property business. Section 31ZC provides that the Treasury may make regulations providing for the apportionment and restriction of the amount of such deduction. These Regulations exercise the powers conferred by those sections.",
  "citation": "S.I. 2008/1520",
  "type": "uksi",
  "year": "2008",
  "number": "1520",
  "version": "current",
  "date": "2008-06-11",
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-1",
      "extent": null,
      "status": null,
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    },
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      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Items of an energy-saving nature",
      "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Restrictions on relevant expenditure to be taken into account: general",
      "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "First further rule: apportionment of relevant expenditure benefiting more than one property",
      "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
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      "heading": "Second further rule: restriction of relevant expenditure to the maximum amount",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "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",
      "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
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      "heading": "Further provisions",
      "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/note",
      "extent": null,
      "status": null,
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    }
  ],
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      "language": null,
      "date": "2008-06-17",
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      "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/pdf/uksi_20081520_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2008/1520/pdfs/uksi_20081520_en.pdf"
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  ],
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    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/31ZA",
        "section/31ZC"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1520",
    "retrieved_at": "2026-10-29T03:29:49.937388+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}