Statutory Instruments
2013 No. 1762
Income Tax
Corporation Tax
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2013
Made
15th July 2013
Laid before the House of Commons
16th July 2013
Coming into force
7th August 2013
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 2013 and comes into force on 7th August 2013.
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 “17 September 2012” substitute “23 June 2013” in both places; and
(b) for “10 October 2012” substitute “1 July 2013” in both places.
4. In article 3(2) (description of environmentally beneficial plant and machinery technology classes) after sub-paragraph (n)( 3 ) insert—
“ (o) greywater recovery and reuse equipment. ” .
Desmond Swayne
Mark Lancaster
Two of the Lords Commissioners for Her Majesty’s Treasury
15th July 2013
2001 c. 2 ; section 45H was inserted by paragraph 3 of Schedule 30 to the Finance Act 2003 (c. 14) .
S.I. 2003/2076 . The relevant amending instruments are S.I. 2007/2166 , 2008/1917 , 2009/1864 and 2012/2602 ; there are other amending instruments but none is relevant.
Sub-paragraph (n) was inserted by article 2(3) of S.I. 2007/2166 and substituted by article 2(3) of S.I. 2008/1917 .