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Statutory Instruments

2015 No. 1508

Income Tax

Corporation Tax

The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2015

Made

13th July 2015

Laid before the House of Commons

14th July 2015

Coming into force

4th August 2015

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 2015 and comes into force on 4th August 2015.

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 “1st July 2014” substitute “2nd July 2015” in both places, and

(b) for “3rd July 2014” substitute “2nd July 2015” in both places.

Charlie Elphicke

George Hollingbery

Two of the Lords Commissioners for Her Majesty’s Treasury

13th July 2015

( 1 )

2001 c. 2 ; section 45A was inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2015 (2015/1508)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
Energy Technology Criteria Listart. 2.Energy_Tec_rtn0LD0
Energy Technology Product Listart. 2.Energy_Tec_rtxkHhR
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

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