This Statutory Instrument has been made in consequence of a defect in SI 2016/926 and is being issued free of charge to all known recipients of that Statutory Instrument.
Statutory Instruments
2016 No. 952
Income Tax
Corporation Tax
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) (No. 2) Order 2016
Made
26th September 2016
Laid before the House of Commons
27th September 2016
Coming into force
5th 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, commencement and effect
1. —(1) This Order may be cited as the Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) (No. 2) Order 2016 and comes into force on 5th October 2016.
(2) Article 3 has effect on and from 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 “June 2016” in both places; and
(b) for “7th July 2015” substitute “6 July 2016” in both places.
Revocation of the Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2016
4. The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2016( 3 ) is revoked.
Stephen Barclay
Andrew Griffiths
Two of the Lords Commissioners for Her Majesty’s Treasury
26th September 2016
2001 c. 2 ; section 45H was inserted by paragraph 3 of Schedule 30 to the Finance Act 2003 (c.14) .
S.I. 2003/2076 , to which relevant amendments are made by S.I. 2009/1864 and 2015/1509 . The amendments made by S.I. 2016/926 are, by virtue of this Order, revoked before they come into force.