{
  "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-7",
  "json_url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Further provisions",
  "text": "(1) This regulation applies if any question arises under regulations 3(3) or 4 to 6 as to the amount of the deduction to which a company may be entitled.\n(2) The amount shall be treated as if it were an amount specified in a paragraph of subsection (1) of section 42 of ICTA 1988 (appeals against determinations under sections 34 to 36 or Chapter 4 of Part 3 of the Income Tax (Trading and Other Income) Act 2005), and the procedure set out in that section shall apply accordingly.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 42 was amended by paragraph 24 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005 c.5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1520/regulation/7",
    "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."
}