Statutory Instruments
2003 No. 1744
INCOME TAX
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2003
Made
15th July 2003
Laid before the House of Commons
15th July 2003
Coming into force
5th August 2003
The Treasury, in exercise of the powers conferred upon them by sections 45A(3) and (4), and 45B(1) 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 2003 and shall come into force on 5th August 2003.
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 11th July 2003 and published by the Department for Environment, Food and Rural Affairs on 14th July 2003; ” .
(3) For the definition of “Energy Technology Product List” substitute—
“ “Energy Technology Product List” means the list dated 11th July 2003 and published by the Department for Environment, Food and Rural Affairs on 14th July 2003; ” .
4. —(1) Amend article 3 as follows.
(2) In article 3(1)(c) for “paragraph (3)” substitute “paragraphs (3) and (4)”.
(3) In article 3(2) after “solar thermal systems” add—
“ (i) automatic monitoring and targeting equipment ” .
(4) After article 3(3) add—
“ (4) In the case of automatic monitoring and targeting equipment—
(a) portable equipment must be of a type within paragraph (i) or (ii) of article 3(1)(c),
(b) component based fixed systems are within article 4. ” .
5. In article 4(1)—
(a) after “In the case of plant or machinery” insert
“ —
(a) ” .
(b) after “List” insert—
“ , or
(b) comprising a component based fixed system falling within the technology class “Automatic Monitoring and Targeting equipment” specified in the Energy Technology Criteria List ” .
John Heppell
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
15th July 2003
2001 c. 2 . Sections 45A to 45C were inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9) .
S.I. 2001/2541 .The relevant amending instrument is S.I. 2002/1818 .