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Statutory Instruments

2012 No. 1838

Income Tax

Corporation Tax

The Capital Allowances (Environmentally Beneficial 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 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 2012 and comes into force on 2nd August 2012.

Amendment of the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003

2.The Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003( 2 ) is amended as follows.

3. In article 2 (interpretation) in the definitions of “the Water Technology Criteria List” and “the Water Technology Product List”—

(a) for “26th June 2011” substitute “22 June 2012” in both places; and

(b) for “2nd 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

( 1 )

2001 c. 2 ; section 45H was inserted by paragraph 3 of Schedule 30 to the Finance Act 2003 (c. 14) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2012 (2012/1838)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
the Water Technology Criteria Listart. 2.the_Water__rtwQyHO
the Water Technology Product Listart. 2.the_Water__rtFfyEg
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

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