Citation and commencement

1. This Order may be cited as the Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2008 and shall come into force on 11th August 2008.

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 16th July 2008 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 16th July 2008;

“the Water Technology Product List” means the list dated 16th July 2008 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 16th July 2008. ” .

(3) In article 3(2) (description of environmentally beneficial plant and machinery technology classes)( 4 )—

(a) for sub-paragraphs (c) to (e) substitute—

“ (c) meters and monitoring equipment;

(d) efficient taps;

(e) efficient toilets; ” ;

(b) for sub-paragraph (g) substitute—

“ (g) water reuse systems; ” ;

(c) for sub-paragraphs (m) and (n) substitute—

“ (m) water efficient industrial cleaning equipment;

(n) water management equipment for mechanical seals; ” .

(4) In article 5 (certification of environmentally beneficial plant and machinery)( 5 ) for paragraph (2) substitute—

“ (2) This paragraph applies in the case of expenditure on—

(a) efficient membrane filtration systems for the treatment of wastewater for recovery and reuse; and

(b) efficient wastewater recovery and reuse systems,

falling within the technology class “water reuse systems” specified in the Water Technology Criteria List ” .