{
  "url": "https://openlegislation.uk/energy-saving-items-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/energy-saving-items-regulations-2006/introduction.json",
  "legislation": "uksi/2006/912",
  "legislation_title": "The Energy-Saving Items Regulations 2006",
  "legislation_url": "https://openlegislation.uk/energy-saving-items-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 23rd March 2006\nLaid before the House of Commons 24th March 2006\nComing into force 6th April 2006\nThe Treasury make the following Regulations in exercise of the powers conferred by section 312(5)(c) of the Income Tax (Trading and Other Income) Act 2005.",
  "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/2006/912/introduction",
    "retrieved_at": "2026-10-29T04:33:10.911442+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."
}