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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

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

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

2.The Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 is amended as follows.

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.

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

Status: There are currently no known outstanding effects for the The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019.
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019 (2019/499)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
I1Art. 1 in force at 29.3.2019, see art. 1
I2Art. 2 in force at 29.3.2019, see art. 1
I3Art. 3 in force at 29.3.2019, see art. 1
I4Art. 4 in force at 29.3.2019, see art. 1
M12001 c. 2 ; section 45H was inserted by paragraph 3 of Schedule 30 to the Finance Act 2003 (c. 14) .
M2S.I. 2003/2076 as amended by S.I. 2004/2094 , 2005/2423, 2006/2235, 2007/2166, 2008/1917, 2009/1864, 2010/2483, 2011/2220, 2012/1838, 2013/1762, 2014/1869, 2015/1509 and 2016/952.
Defined TermSection/ArticleIDScope of Application
Water Technology Criteria Listart. 3.Water_Tech_rtDb5Wo
Water Technology Product Listart. 3.Water_Tech_rtRtQMU
Changes that affect Made by
Sort descending by Changed Legislation Sort descending by Year and Number Changed Provision Type of effect Sort descending by Affecting Legislation Title Sort descending by Year and Number Affecting Provision Sort descending by Changes made to website text Note
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019 2019 No. 499 art. 1 coming into force The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019 2019 No. 499 art. 1 Yes
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019 2019 No. 499 art. 2 coming into force The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019 2019 No. 499 art. 1 Yes
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019 2019 No. 499 art. 3 coming into force The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019 2019 No. 499 art. 1 Yes
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019 2019 No. 499 art. 4 coming into force The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2019 2019 No. 499 art. 1 Yes

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.