{
  "url": "https://openlegislation.uk/energy-saving-items-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/energy-saving-items-regulations-2007/introduction.json",
  "legislation": "uksi/2007/831",
  "legislation_title": "The Energy-Saving Items Regulations 2007",
  "legislation_url": "https://openlegislation.uk/energy-saving-items-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "income tax\nMade 13th March 2007\nLaid before the House of Commons 14th March 2007\nComing into force 6th April 2007\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 312 and 314 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/2007/831/introduction",
    "retrieved_at": "2026-10-29T03:57:36.316339+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."
}