Statutory Instruments
2010 No. 2483
Income Tax
Corporation Tax
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2010
Made
11th October 2010
Laid before the House of Commons
13th October 2010
Coming into force
8th November 2010
The Treasury make the following Order in exercise of the powers conferred by section 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 2010 and comes into force on 8 November 2010.
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) in the definitions of “Water Technology Criteria List” and “Water Technology Product List”
(a) for “27th June 2009” substitute “13 September 2010”; and
(b) for “7th July 2009” substitute “28 September 2010”.
Michael Fabricant
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
11th October 2010
2001 c. 2 ; section 45H was inserted by paragraphs 1 and 3 of Schedule 30 to the Finance Act 2003 (c. 14) .
S.I. 2003/2076 , amended by S.I. 2009/1864 ; there are other amending instruments but none is relevant.