Statutory Instruments
2012 No. 1832
Income Tax
Corporation Tax
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2012
Made
12th July 2012
Laid before the House of Commons
13th July 2012
Coming into force
2nd August 2012
The Treasury make the following Order in exercise of the powers conferred by section 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 2012 and comes into force on 2nd August 2012.
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) in the definitions of “Energy Technology Criteria List” and “Energy Technology Product List”—
(a) for “25th August 2011” substitute “4 July 2012” in both places; and
(b) for “1st September 2011” substitute “5 July 2012” in both places.
Michael Fabricant
Jeremy Wright
Two of the Lords Commissioners of Her Majesty’s Treasury
12th July 2012
2001 c. 2 ; section 45A was inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9) .