# The Energy-Saving Items (Income Tax) Regulations 2007, Introduction: Introductory text


inCome tax
Made 15th November 2007
Laid before the House of Commons 16th November 2007
Coming into force 6th December 2007
The 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.

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Source: https://www.legislation.gov.uk/uksi/2007/3278/introduction (the official version)
Page: https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.