Regulation 1 Citation, commencement, effect and interpretation

These Regulations may be cited as the Energy-Saving Items (Deductions for Expenditure etc.) Regulations 2004, shall come into force on 3rd November 2004 and shall have effect in respect of expenditure incurred on or after 6th April 2004.

For the purposes of these Regulations, “a building” means a structure which is a dwelling-house, or which contains one or more dwelling-houses.