Statutory Instruments
2013 No. 1763
Income Tax
Corporation Tax
The Capital Allowances (Energy-saving 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 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 2013 and comes into force on 7th August 2013.
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 “4 July 2012” substitute “8 July 2013” in both places; and
(b) for “5 July 2012” substitute “10 July 2013” in both places.
Desmond Swayne
Mark Lancaster
Two of the Lords Commissioners for Her Majesty’s Treasury
15th July 2013
2001 c. 2 ; subsections (3) and (4) of section 45A were inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9) .
S.I. 2001/2541 . The relevant amending instruments are S.I. 2011/2221 and 2012/1832 ; there are other amending instruments but none is relevant.