# Finance Act 2000, Paragraph 9

Extent: E+W+S+N.I.

In paragraph 5, after sub-paragraph (4) insert—
“(4A) For the purposes of paragraph 1(1)(b) and (c) above “List B energy-saving materials” means any of the following—
(a) gas-fired room heaters that are fitted with thermostatic controls;
(b) electric storage heaters;
(c) closed solid fuel fire cassettes;
(d) electric dual immersion water heaters with foam-insulated hot water tanks;
(e) gas-fired boilers;
(f) oil-fired boilers;
(g) radiators.
(4B) For the purposes of paragraph 1(1)(j) and (k) above, “qualifying security goods” means any of the following—
(a) locks or bolts for windows;
(b) locks, bolts or security chains for doors;
(c) spy holes;
(d) smoke alarms.”

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/35/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-35/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.