Statutory Instruments
2016 No. 926
Income Tax
Corporation Tax
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2016
Made
14th September 2016
Laid before the House of Commons
15th September 2016
Coming into force
6th October 2016
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 2016 and comes into force on 6th October 2016.
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 “Water Technology Criteria List” and “Water Technology Product List”—
(a) for “28th June 2015” substitute “6th July 2016” in both places; and
(b) for “7th July 2015” substitute “6th July 2016” in both places.
Robert Syms
Andrew Griffiths
Two of the Lords Commissioners for Her Majesty’s Treasury
14th September 2016
2001 c. 2 ; section 45H was inserted by paragraph 3 of Schedule 30 to the Finance Act 2003 (c.14) .