Statutory Instruments
2010 No. 2286
Income Tax
Corporation Tax
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2010
Made
16th September 2010
Laid before the House of Commons
17th September 2010
Coming into force
8th October 2010
The Treasury make the following Order in exercise of the powers conferred by sections 45A(3) and (4) 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 2010 and comes into force on 8th October 2010.
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.
3. In article 2 (interpretation)( 3 ), in the definitions of “Energy Technology Criteria List” and “Energy Technology Product List”, for “6th July 2009” wherever it occurs substitute “3rd August 2010”.
4. In article 3 (description of energy-saving plant and machinery), in paragraph (2) omit sub-paragraph (k)( 4 ).
Michael Fabricant
Brooks Newmark
Two of the Lords Commissioners of Her Majesty’s Treasury
16th September 2010
2001 c. 2 ; section 45A was inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9) .
S.I. 2001/2541 ; relevant amending instruments are S.I. 2002/1818 , 2003/1744 , 2004/2093 , 2005/2424 , 2006/2233 and 2009/1863 .
Article 2 was amended by S.I. 2009/1863 .
Sub-paragraph (k) of article 3(2) was inserted by S.I. 2004/2093 .