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Statutory Instruments

2002 No. 1818

INCOME TAX

The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2002

Made

15th July 2002

Laid before the House of Commons

15th July 2002

Coming into force

5th August 2002

The Treasury, in exercise of the powers conferred upon them by sections 45A(3) and (4), and 45C(2)(b) and (3)(b) 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) (Amendment) Order 2002 and shall come into force on 5th August 2002.

Amendment to the Capital Allowances (Energy-saving Plant and Machinery) Order 2001

2. Amend the Capital Allowances (Energy-saving Plant and Machinery) Order 2001( 2 ) as follows.

3. —(1) Amend article 2 as follows.

(2) For the definition of “Energy Technology Criteria List” substitute—

“Energy Technology Criteria List” means the list dated 12th July 2002 and published by the Department for Environment, Food and Rural Affairs on 15th July 2002; .

(3) For the definition of “Energy Technology Product List” substitute—

“Energy Technology Product List” means the list dated 12th July 2002 and published by the Department for Environment, Food and Rural Affairs on 15th July 2002; .

4. —(1) Amend article 3 as follows.

(2) At the beginning of article 3(1)(c) insert “subject to paragraph (3),”.

(3) In article 3(2) after “thermal screens” add—

(e) heat pumps,

(f) radiant and warm air heaters,

(g) compressed air equipment,

(h) solar thermal systems .

(4) After article 3(2) add—

(3) In the case of solar thermal systems either the solar thermal system or the solar collector included in the system must be of a type within paragraph (i) or (ii) of article 3(1)(c). .

5. In paragraph (b) of article 5 after “(c)” insert “and (g)”.

Jim Fitzpatrick

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

15th July 2002

( 1 )

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

Status: This is the original version (as it was originally made).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) (Amendment) Order 2002 (2002/1818)

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The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2002 2002 No. 1818 Order revoked The Capital Allowances (Energy-saving Plant and Machinery) Order 2018 2018 No. 268 art. 7(b) Not yet

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