{
  "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-2",
  "json_url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Items of an energy-saving nature",
  "text": "The following descriptions of items of an energy-saving nature are specified for the purposes of section 31ZA(5) of ICTA 1988—\n(a) hot water system insulation;\n(b) draught proofing;\n(c) cavity wall insulation;\n(d) solid wall insulation;\n(e) floor insulation; and\n(f) loft insulation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1520/regulation/2",
    "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."
}