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