{
  "url": "https://openlegislation.uk/energy-saving-items-regulations-2005",
  "json_url": "https://openlegislation.uk/energy-saving-items-regulations-2005.json",
  "id": "uksi/2005/1114",
  "title": "The Energy-Saving Items Regulations 2005",
  "short_title": "Energy-Saving Items 2005",
  "long_title": "The Income Tax (Trading and Other Income) Act 2005 (c. 5) (“the Act”) rewrites income tax legislation relating to trading, property and investment income as part of the Tax Law Rewrite Project.",
  "citation": "S.I. 2005/1114",
  "type": "uksi",
  "year": "2005",
  "number": "1114",
  "version": "current",
  "date": "2005-04-06",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/energy-saving-items-regulations-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/energy-saving-items-regulations-2005/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Items of an energy-saving nature",
      "url": "https://openlegislation.uk/energy-saving-items-regulations-2005/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/energy-saving-items-regulations-2005/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/energy-saving-items-regulations-2005/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev",
      "affected_provisions": null,
      "affecting": "uksi/2007/831",
      "affecting_title": "The Energy-Saving Items Regulations 2007",
      "affecting_provisions": "reg 5, schedule"
    }
  ],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/energy-saving-items-regulations-2005/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/energy-saving-items-regulations-2005/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/energy-saving-items-regulations-2005/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1114",
    "retrieved_at": "2026-10-29T04:59:41.271063+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."
}