Statutory Instruments
2006 No. 2233
INCOME TAX
corporation tax
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2006
Made
16th August 2006
Laid before the House of Commons
17th August 2006
Coming into force
7th September 2006
The Treasury make the following Order in exercise of the powers conferred by sections 45A(3) and (4), 45B(1), 45C(2)(b) and (3)(b) and 180A(2) of the Capital Allowances Act 2001( 1 ).
Citation and commencement
1. This Order may be cited as the Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2006 and shall come into force on 7th September 2006.
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)( 3 ) for the definitions of “Energy Technology Criteria List” and “Energy Technology Product List” substitute—
“ “the Energy Technology Criteria List” means the list dated 24 th July 2006 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 2 nd August 2006;
“the Energy Technology Product List” means the list dated 24 th July 2006 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 2 nd August 2006. ” .
(3) In Article 3(2)( 4 ) omit class (d).
Claire Ward
Kevin Brennan
Two of the Lords Commissioners of Her Majesty’s Treasury
16th August 2006
2001 c. 2 . Sections 45A to 45C were inserted by paragraph 2 of Schedule 17 to the Finance Act 2001(c. 9) . Section 180A was inserted by paragraph 4 of Schedule 18 to that Act.
The definitions of “Energy Technology Criteria List” and “Energy Technology Product List” were amended by articles 2 and 3 of S.I. 2005/2424 .
There are amendments to paragraph (2) but none is relevant for present purposes.