{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-35/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-35/paragraph-9.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/35/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "In paragraph 5, after sub-paragraph (4) insert—\n“(4A) For the purposes of paragraph 1(1)(b) and (c) above “List B energy-saving materials” means any of the following—\n(a) gas-fired room heaters that are fitted with thermostatic controls;\n(b) electric storage heaters;\n(c) closed solid fuel fire cassettes;\n(d) electric dual immersion water heaters with foam-insulated hot water tanks;\n(e) gas-fired boilers;\n(f) oil-fired boilers;\n(g) radiators.\n(4B) For the purposes of paragraph 1(1)(j) and (k) above, “qualifying security goods” means any of the following—\n(a) locks or bolts for windows;\n(b) locks, bolts or security chains for doors;\n(c) spy holes;\n(d) smoke alarms.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/35/paragraph/9",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}