Statutory Instruments
2011 No. 2220
Income Tax
Corporation Tax
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2011
Made
8th September 2011
Laid before the House of Commons
9th September 2011
Coming into force
1st October 2011
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 2011 and comes into force on 1st October 2011.
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 “the Water Technology Criteria List” and “the Water Technology Product List”
(a) for “13th September 2010” substitute “26th June 2011”; and
(b) for “28th September 2010” substitute “2nd September 2011”.
Jeremy Wright
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
8th September 2011
2001 c. 2 ; section 45H was inserted by paragraphs 1 to 3 of Schedule 30 to the Finance Act 2003 (c. 14) .
S.I. 2003/2076 , amended by S.I. 2009/1864 and S.I. 2010/2483 ; there are other amending instruments but none is relevant.