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Statutory Instruments

2001 No. 2541

INCOME TAX

The Capital Allowances (Energy-saving Plant and Machinery) Order 2001

Made

16th July 2001

Laid before the House of Commons

16th July 2001

Coming into force

7th August 2001

The Treasury, in exercise of the powers conferred upon them by sections 45A(3) and (4), 45B(1), 45C(2)(b) and (3)(b) and 180A(2) of the Capital Allowances Act 2001( 1 ), hereby make the following Order:

Citation and commencement

1. This Order may be cited as the Capital Allowances (Energy-saving Plant and Machinery) Order 2001 and shall come into force on 7th August 2001.

Interpretation

2. In this Order—

Capital Allowances Act” means the Capital Allowances Act 2001;

Energy Technology Criteria List” means the list dated 26th March 2001 and published by the Department of the Environment, Transport and the Regions on 1st April 2001;

Energy Technology Product List” means the list dated 30th March 2001 and published by the Department of the Environment, Transport and the Regions on 1st April 2001.

Description of energy-saving plant and machinery

3. —(1) Plant or machinery is energy-saving plant or machinery for the purposes of section 45A of the Capital Allowances Act (expenditure on energy-saving plant or machinery) if—

(a) it falls within a technology class specified in the Energy Technology Criteria List,

(b) it meets the energy-saving criteria set out in that List, and

(c) in the case of plant or machinery falling within any of the technology classes specified in paragraph (2), it is of a type that—

(i) is specified in, and has not been removed from, the Energy Technology Product List, or

(ii) has been accepted for inclusion in the Energy Technology Product List.

(2) The technology classes specified for the purposes of paragraph (1)(c) are—

(a) boilers,

(b) motors and drives,

(c) refrigeration,

(d) thermal screens.

Certification of energy-saving plant and machinery

4. —(1) In the case of plant or machinery falling within the technology class “Combined Heat and Power” specified in the Energy Technology Criteria List, no section 45A allowance may be made unless a relevant certificate of energy efficiency is in force with respect to that plant or machinery.

(2) In paragraph (1) “section 45A allowance” and “relevant certificate of energy efficiency” have the meanings given by section 45B of the Capital Allowances Act.

Energy-saving components of plant or machinery

5. Where one or more components of certain plant or machinery (but not all of that plant or machinery)—

(a) meets the conditions set out in article 3(1)(a) to (c), and

(b) falls within any of the technology classes specified in article 3(2)(a) to (c),

the amount specified in respect of each such component for the purposes of section 45C of the Capital Allowances Act is the amount specified in the Energy Technology Product List in relation to that component.

Energy services providers

6. The class of plant or machinery specified for the purposes of section 180A(2) of the Capital Allowances Act is the technology class “Combined Heat and Power” specified in the Energy Technology Criteria List.

Tony McNulty

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

16th July 2001

( 1 )

2001 c. 2 . Sections 45A to 45C were inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9) . Section 180A was inserted by paragraph 4 of Schedule 18 to the Finance Act 2001.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Capital Allowances (Energy-saving Plant and Machinery) Order 2001 (2001/2541)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
Capital Allowances Actart. 2.Capital_Al_rtp2BUF
Combined Heat and Powerart. 6.Combined_H_rtts4dH
Energy Technology Criteria Listart. 2.Energy_Tec_rtP5fmC
Energy Technology Product Listart. 2.Energy_Tec_rtfJw8s
relevant certificate of energy efficiencyart. 4.relevant_c_rt3QWRv
section 45A allowanceart. 4.section_45_rtcQNJt
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

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