Statutory Instruments
2016 No. 927
Income Tax
Corporation Tax
The Capital Allowances (Energy-saving 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 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 2016 and comes into force on 6th October 2016.
Amendment of the Capital Allowances (Energy-saving Plant and Machinery) Order 2001
2. In the Capital Allowances (Energy-saving Plant and Machinery) Order 2001( 2 ), in article 2 (interpretation), in the definitions of “Energy Technology Criteria List” and “Energy Technology Product List”—
(a) for “2nd July 2015” substitute “7th September 2016” in each place it occurs, and
(b) for “Energy and Climate Change” substitute “Business, Energy and Industrial Strategy” in each place it occurs.
Robert Syms
Andrew Griffiths
Two of the Lords Commissioners for Her Majesty’s Treasury
14th September 2016
2001 c. 2 ; section 45A was inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9) .