Statutory Instruments
2011 No. 2221
Income Tax
Corporation Tax
The Capital Allowances (Energy-saving 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 sections 45A(3) and (4), and 45B(1) 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 2011 and comes into force on 1st October 2011.
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 )—
(a) for the definition of “Energy Technology Criteria List” substitute—
“ “Energy Technology Criteria List” means the list dated 25th August 2011 and issued by the Secretary of State for Energy and Climate Change on 1st September 2011; ” ; and
(b) for the definition of “Energy Technology Product List” substitute—
“ “Energy Technology Product List” means the list dated 25th August 2011 and issued by the Secretary of State for Energy and Climate Change on 1st September 2011. ” .
4. In article 3 (description of energy-saving plant and machinery), in paragraph (2) after “uninterruptible power supplies” insert—
“ ;
(n) high speed hand air dryers ” .
5. In article 4 (certification of energy-saving plant and machinery) for paragraph (1) substitute—
“ (1) In the case of plant or machinery falling within the technology class “Combined Heat and Power” specified in the Energy Technology Criteria List no section 45A allowance may be made unless a relevant certificate of energy efficiency is in force with respect to that plant or machinery. ” .
Jeremy Wright
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
8th September 2011
2001 c. 2 ; sections 45A and 45B were 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 , 2009/1863 and 2010/2286 .
The definitions of “Energy Technology Criteria List” and “Energy Technology Product List” were substituted by Article 3 of S.I. 2009/1863 and amended by S.I. 2010/2286 .