Statutory Instruments
2019 No. 501
Income Tax
Corporation Tax
The Capital Allowances (Energy-saving 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, in exercise of the powers conferred by sections 45A(3) and (4), 45B(1), 45C(2)(b) and (3)(b) and 180A(2) of the Capital Allowances Act 2001( 1 ), make the following Order:
Citation and commencement
1. This Order may be cited as the Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2019 and comes into force on 29th March 2019.
Amendment to the Capital Allowances (Energy-saving Plant and Machinery) Order 2018
2. —(1)The Capital Allowances (Energy-saving Plant and Machinery) Order 2018( 2 ) is amended as follows.
(2) In article 2 (interpretation), for the definitions of “Energy Technology Criteria List” and “Energy Technology Product List” substitute—
“ “Energy Technology Criteria List” means the list headed “Energy Technology Criteria List February 2019” and issued on behalf of the Secretary of State for Business, Energy and Industrial Strategy on 26 February 2019;
“Energy Technology Product List” means the list headed “Energy Technology Product List February 2019” and issued on behalf of the Secretary of State for Business, Energy and Industrial Strategy on 26 February 2019. ” .
Craig Whittaker
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 2019
2001 c. 2 . Sections 45A to 45C were inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9) , and repealed by section 33(1) of the Finance Act 2019 (c. 1) with effect in relation to expenditure incurred on or after 1 April 2020 (for corporation tax purposes), or 6 April 2020 (for income tax purposes). Section 180A was inserted by paragraph 4 of Schedule 18 to the Finance Act 2001.