{
  "url": "https://openlegislation.uk/energy-saving-items-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/energy-saving-items-regulations-2005/introduction.json",
  "legislation": "uksi/2005/1114",
  "legislation_title": "The Energy-Saving Items Regulations 2005",
  "legislation_url": "https://openlegislation.uk/energy-saving-items-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 6th April 2005\nLaid before House of Commons 6th April 2005\nComing into force 7th April 2005\nThe Treasury, in exercise of the powers conferred upon them by section 312(5)(c) of the Income Tax (Trading and Other Income) Act 2005 make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 (c. 5)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1114/introduction",
    "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."
}