The Energy-Saving Items (Corporation Tax) Regulations 2008
Section 31ZA(5) of the Income and Corporation Taxes Act 1988 (c. 1) provides that the Treasury may make regulations to specify descriptions of energy-saving items in respect of which expenditure may be deducted by residential landlords who pay corporation tax when calculating the profits of their property business. Section 31ZC provides that the Treasury may make regulations providing for the apportionment and restriction of the amount of such deduction. These Regulations exercise the powers conferred by those sections.