Citation and commencement

1. This Order may be cited as the Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2014 and comes into force on 7th August 2014.

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 “8 July 2013” substitute “1 July 2014” in both places; and

(b) for “10 July 2013” substitute “3 July 2014” in both places.

4. In article 3 (description of energy-saving plant and machinery)—

(a) in paragraph (1)(c) for “and (4)” substitute “, (4) and (5)”;

(b) for paragraph (4) substitute—

“ (4) In the case of automatic monitoring and targeting equipment, automatic monitoring and targeting systems need not be of a type within paragraph (i) or (ii) of article 3(1)(c). ” ; and

(c) after paragraph (4) insert—

“ (5) In the case of heat pumps, air source split and multi split (including variable refrigerant flow) heat pumps need not be of a type within paragraph (i) or (ii) of article 3(1)(c). ” .