{
  "url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/regulation-5",
  "json_url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Second further rule: restriction of relevant expenditure to the maximum amount",
  "text": "(1) This regulation applies if the relevant expenditure benefiting a particular dwelling-house (including any relevant expenditure apportioned to the dwelling-house under regulation 4) exceeds the maximum amount.\n(2) The relevant expenditure must be restricted to the maximum amount.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3278/regulation/5",
    "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."
}