Statutory Instruments
2005 No. 2424
INCOME TAX
CORPORATION TAX
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2005
Made
31st August 2005
Laid before the House of Commons
1st September 2005
Coming into force
22nd September 2005
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 ), make the following Order:
Citation and commencement
1. This Order may be cited as the Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2005 and shall come into force on 22nd September 2005.
Amendment of the Capital Allowances (Energy-saving Plant and Machinery) Order 2001
2. The Capital Allowances (Energy-saving Plant and Machinery) Order 2001( 2 ) is amended as follows.
3. In article 2 (interpretation) for the definitions of “Energy Technology Criteria List” and “Energy Technology Product List” substitute—
“ “Energy Technology Criteria List” means the list dated 14th July 2005 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 18th July 2005;
“Energy Technology Product List” means the list dated 14th July 2005 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 18th July 2005. ” .
4. In article 5 (energy-saving components of plant or machinery) for paragraphs (a) and (b) substitute—
“ (a) meets the conditions set out in sub-paragraphs (a) to (c) of article 3(1), and
(b) falls within any of the technology classes specified in sub-paragraphs (a) to (c), (f), (g), (j) and (l) of article 3(2), ” .
Joan Ryan
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
31st August 2005
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 , amended by S.I. 2002/1818 , 2003/1744 and 2004/2093 .