Statutory Instruments
2009 No. 1863
Income Tax
Corporation Tax
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2009
Made
13th July 2009
Laid before the House of Commons
14th July 2009
Coming into force
4th August 2009
The Treasury make the following Order in exercise of the powers conferred by sections 45A(3) and (4) and 45C(2)(b) and (3)(b) 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 2009 and shall come into force on 4th August 2009.
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.
Amendment of article 2 (interpretation)
3. In article 2 (interpretation)—
(a) for the definition of “Energy Technology Criteria List” substitute—
“ “Energy Technology Criteria List” means the list dated 6th July 2009 and issued by the Secretary of State for Energy and Climate Change on 6th July 2009; ” ; and
(b) for the definition of “Energy Technology Product List” substitute—
“ “Energy Technology Product List” means the list dated 6th July 2009 and issued by the Secretary of State for Energy and Climate Change on 6th July 2009. ” .
Amendment of article 3 (description of energy-saving plant and machinery)
4. In paragraph (2) of article 3 (description of energy-saving plant and machinery)—
(a) in sub-paragraph (1), for “zone controls.” substitute “equipment;”( 3 ) and
(b) after that sub-paragraph insert—
“ (m) uninterruptible power supplies. ”
Amendment of article 5 (energy-saving components of plant or machinery)
5. In sub-paragraph (b) of article 5 (energy-saving components of plant or machinery)( 4 )—
(a) for “and” substitute “,” and
(b) after “(l)” insert “and (m)”.
Dave Watts
Tony Cunningham
Two of the Lords Commissioners of Her Majesty’s Treasury
13th July 2009
2001 c. 2 ; section 45A was inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9) .
S.I. 2001/2541 , relevantly amended by S.I. 2002/1818 , S.I. 2003/1744 , S.I. 2004/2093 , S.I. 2005/2424 , S.I. 2006/2233 , S.I. 2007/2165 and S.I. 2008/1916 .
Sub-paragraph (l) was inserted by article 2 of S.I. 2004/2093 .
Sub-paragraph (b) of article 5 was substituted by article 4 of S.I. 2005/2424 .