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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

( 1 )

2001 c. 2 ; section 45A was inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9) .

( 3 )

Sub-paragraph (l) was inserted by article 2 of S.I. 2004/2093 .

( 4 )

Sub-paragraph (b) of article 5 was substituted by article 4 of S.I. 2005/2424 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2009 (2009/1863)

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The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2009 2009 No. 1863 Order revoked The Capital Allowances (Energy-saving Plant and Machinery) Order 2018 2018 No. 268 art. 7(i) Not yet

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