{
  "url": "https://openlegislation.uk/energy-saving-items-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/energy-saving-items-regulations-2005/regulation-2.json",
  "legislation": "uksi/2005/1114",
  "legislation_title": "The Energy-Saving Items Regulations 2005",
  "legislation_url": "https://openlegislation.uk/energy-saving-items-regulations-2005",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Items of an energy-saving nature",
  "text": "For the purposes of section 312(5)(c) of the Income Tax (Trading and Other Income) Act 2005 (deduction for expenditure on energy-saving items), solid wall insulation is specified as an item of an energy-saving nature.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1114/regulation/2",
    "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."
}