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Regulation 2 Items of an energy-saving nature

Original text. Later amendments are not shown.

The following descriptions of items of an energy-saving nature are specified 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)—

(a)

hot water system insulation; and

(b)

draught proofing.