# The Energy-Saving Items (Corporation Tax) Regulations 2008, Regulation 2: Items of an energy-saving nature


The following descriptions of items of an energy-saving nature are specified for the purposes of section 31ZA(5) of ICTA 1988—
(a) hot water system insulation;
(b) draught proofing;
(c) cavity wall insulation;
(d) solid wall insulation;
(e) floor insulation; and
(f) loft insulation.

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Source: https://www.legislation.gov.uk/uksi/2008/1520/regulation/2 (the official version)
Page: https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.