Statutory Instruments
2006 No. 2235
income tax
CORPORATION TAX
The Capital Allowances (Environmentally Beneficial 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, in exercise of the powers conferred by sections 45H(3) and (4) and 45(J)(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 (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2006 and shall come into force on 7th September 2006.
Amendment of the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003
2. —(1) The Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003( 2 ) is amended as follows.
(2) In article 2 (interpretation)( 3 ) for the definitions of “the Water Technology Criteria List” and “the Water Technology Product List” substitute—
“ “the Water Technology Criteria List” means the list dated 17th July 2006 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 19 th July 2006;
“the Water Technology Product List” means the list dated 17 th July 2006 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 19 th July 2006. ” .
3. At the end of article 3(2) add—
“ (j) efficient washing machines;
(k) small scale slurry and sludge dewatering equipment. ”
Claire Ward
Kevin Brennan
Two of the Lords Commissioners of Her Majesty’s Treasury
16th August 2006
2001 c. 2 . Sections 45H and 45J were inserted by paragraph 3 of Schedule 30 to the Finance Act 2003 (c. 14) .
The definitions of “the Water Technology Criteria List” and “the Water Technology Product List” were amended by articles 2 and 3 of S.I. 2005/2423 .