{
  "url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/introduction.json",
  "legislation": "uksi/2007/3278",
  "legislation_title": "The Energy-Saving Items (Income Tax) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "inCome tax\nMade 15th November 2007\nLaid before the House of Commons 16th November 2007\nComing into force 6th December 2007\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 312 and 314 of the Income Tax (Trading and Other Income) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5. Section 312 was amended by section 18(1) to (3) of the Finance Act 2007 (c.11), and section 314 was amended by section 18(5) of the Finance Act 2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3278/introduction",
    "retrieved_at": "2026-10-29T03:41:05.954117+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."
}