Statutory Instruments
2012 No. 2602
Income Tax
Corporation Tax
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment No. 2) Order 2012
Made
15th October 2012
Laid before the House of Commons
16th October 2012
Coming into force
7th November 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 No. 2) Order 2012 and comes into force on 7 November 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 “22 June 2012” substitute “17 September 2012” in both places; and
(b) for “5 July 2012” substitute “10 October 2012” in both places.
Stephen Crabb
Robert Goodwill
Two of the Lords Commissioners of Her Majesty’s Treasury
15th October 2012
2001 c. 2 ; section 45H was inserted by paragraph 3 of Schedule 30 to the Finance Act 2003 (c. 14) .
S.I. 2003/2076 , amended by S.I. 2004/2094 , 2005/2423 , 2006/2235 , 2007/2166 , 2008/1917 , 2009/1864 , 2010/2483 , 2011/2220 and 2012/1838 .