Statutory Instruments
2004 No. 2093
INCOME TAX
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2004
Made
4th August 2004
Laid before the House of Commons
5th August 2004
Coming into force
26th August 2004
The Treasury, in exercise of the powers conferred upon them by sections 45A(3) and (4) of the Capital Allowances Act 2001( 1 ), make the following Order:
Citation and commencement
1. This Order may be cited as the Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2004 and shall come into force on 26th August 2004.
Amendment of the Capital Allowances (Energy saving Plant and Machinery) Order 2001
2. —(1)The Capital Allowances (Energy-saving Plant and Machinery) Order 2001( 2 ) is amended as follows.
(2) In article 2(interpretation)—
(a) for the definition of “Energy Technology Criteria List” substitute—
“ “Energy Technology Criteria List” means the list dated 15 th July 2004 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 16 th July 2004;; and ”
(b) for the definition of “Energy Technology Product List” substitute—
“ “Energy Technology Product List” means the list dated 15 th July 2004 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 16 th July 2004; ” .
(3) In article 3(2) at the end add—
“ (j) air-to-air energy recovery equipment;
(k) compact heat exchangers;
(l) heating, ventilation and air conditioning zone controls. ” .
John Heppell
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
4th August 2004
2001 c. 2 . Section 45A was inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9) .