The Energy-Saving Items Regulations 2007
Section 312 of the Income Tax (Trading and Other Income) Act 2005 (c. 5) provides that the Treasury may make regulations to specify other descriptions of energy-saving items in respect of which expenditure may be deducted by residential landlords when calculating the profits of their property business. Section 314 further provides that the Treasury may make regulations providing for the apportionment and restriction of the amount of such a deduction. These Regulations exercise the powers contained in those sections.