{
  "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/introduction.json",
  "legislation": "uksi/2008/1520",
  "legislation_title": "The Energy-Saving Items (Corporation Tax) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 11th June 2008\nLaid before the House of Commons 12th June 2008\nComing into force 7th July 2008\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 31ZA and 31ZC of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Sections 31ZA and 31ZC were inserted by section 17 of the Finance Act 2007 (c.11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1520/introduction",
    "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."
}