Statutory Instruments
2019 No. 499
Income Tax
Corporation Tax
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019
Made
7th March 2019
Laid before the House of Commons
8th March 2019
Coming into force
29th March 2019
M1 The Treasury make the following Order in exercise of the powers conferred by section 45H(3) to (5) of the Capital Allowances Act 2001 .
Citation and commencement I1
1. This Order may be cited as the Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019 and comes into force on 29th March 2019.
Amendment of the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 I2
M2 2. The Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 is amended as follows.
I3
3. In article 2 (interpretation), in the definitions of “Water Technology Criteria List” and “Water Technology Product List”—
(a) for “June 2016” substitute “ February 2019 ” in both places, and
(b) for “6 July 2016” substitute “ 19th February 2019 ” in both places.
I4
4. In article 3(2) (description of environmentally beneficial plant and machinery), omit sub-paragraphs (k) and (l).
Craig Whittaker
Rebecca Harris
Two of the Lords Commissioners for Her Majesty's Treasury
7th March 2019