Statutory Instruments
2014 No. 1869
Income Tax
Corporation Tax
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2014
Made
16th July 2014
Laid before the House of Commons
17th July 2014
Coming into force
7th August 2014
The Treasury make the following Order in exercise of the powers conferred by sections 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 2014 and comes into force on 7th August 2014.
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 “23 June 2013” substitute “1 July 2014” in both places; and
(b) for “1 July 2013” substitute “2 July 2014” in both places.
David Evennett
Anne Milton
Two of the Lords Commissioners for Her Majesty’s Treasury
16th July 2014
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. 2013/1762 ; there are other amending instruments but none is relevant.