{
  "url": "https://openlegislation.uk/energy-saving-items-deductions-for-expenditure-etc-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/energy-saving-items-deductions-for-expenditure-etc-regulations-2004/introduction.json",
  "legislation": "uksi/2004/2664",
  "legislation_title": "The Energy-Saving Items (Deductions for Expenditure etc.) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/energy-saving-items-deductions-for-expenditure-etc-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 13th October 2004\nLaid before the House of Commons 13th October 2004\nComing into force 3rd November 2004\nThe Treasury, in exercise of the powers conferred upon them by sections 31A(13) and 31B(10) of the Income and Corporation Taxes Act 1988, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Sections 31A and 31B were inserted by section 143 of the Finance Act 2004 (c. 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2664/introduction",
    "retrieved_at": "2026-10-29T05:17:12.376766+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."
}