{
  "url": "https://openlegislation.uk/energy-saving-items-deductions-for-expenditure-etc-regulations-2004/regulation-1",
  "json_url": "https://openlegislation.uk/energy-saving-items-deductions-for-expenditure-etc-regulations-2004/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement, effect and interpretation",
  "text": "(1) 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.\n(2) For the purposes of these Regulations, “a building” means a structure which is a dwelling-house, or which contains one or more dwelling-houses.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2664/regulation/1",
    "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."
}