Statutory Instruments
2009 No. 1864
Income Tax
Corporation Tax
The Capital Allowances (Environmentally Beneficial 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 45H(3) to (5) of the Capital Allowances Act 2001( 1 ).
Citation and commencement
1. This Order may be cited as the Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2009 and shall come into force on 4th August 2009.
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)—
(a) for the definition of “the Water Technology Criteria List” substitute—
“ “the Water Technology Criteria List” means the list dated 27th June 2009 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 7th July 2009; ” ; and
(b) for the definition of the “Water Technology Product List” substitute—
“ “the Water Technology Product List” means the list dated 27th June 2009 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 7th July 2009. ” .
Dave Watts
Tony Cunningham
Two of the Lords Commissioners of Her Majesty’s Treasury
13th July 2009
2001 c. 2 ; section 45H was inserted by paragraph 3 of Schedule 30 to the Finance Act 2003 (c. 14) .
S.I. 2003/2076 , relevantly amended by S.I 2004/2094 , S.I. 2005/2423 , S.I. 2006/2235 , S.I. 2007/2166 and S.I. 2008/1917 .