Citation and commencement

1

This Order may be cited as the Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2002 and shall come into force on 5th August 2002.

NOTES
Initial Commencement
Specified date

Specified date: 5 August 2002: see above.

Amendment to the Capital Allowances (Energy-saving Plant and Machinery) Order 2001

2

Amendment to the Capital Allowances (Energy-saving Plant and Machinery) Order 20012

Amend the Capital Allowances (Energy-saving Plant and Machinery) Order 2001 as follows.

NOTES
Initial Commencement
Specified date

Specified date: 5 August 2002: see art 1.

Corporation Tax99 Business Taxes99 Tax Law99 Capital Allowances99

3

3

(1)    Amend article 2 as follows.

(2)    For the definition of “Energy Technology Criteria List” substitute—

““Energy Technology Criteria List” means the list dated 12th July 2002 and published by the Department for Environment, Food and Rural Affairs on 15th July 2002;” .

(3)    For the definition of “Energy Technology Product List” substitute—

““Energy Technology Product List” means the list dated 12th July 2002 and published by the Department for Environment, Food and Rural Affairs on 15th July 2002;” .

NOTES
Initial Commencement
Specified date

Specified date: 5 August 2002: see art 1.

4

4

(1)    Amend article 3 as follows.

(2)    At the beginning of article 3(1)(c) insert “subject to paragraph (3),”.

(3)    In article 3(2) after “thermal screens” add—

“(e)    heat pumps,

(f)    radiant and warm air heaters,

(g)    compressed air equipment,

(h)    solar thermal systems” .

(4)    After article 3(2) add—

“(3)    In the case of solar thermal systems either the solar thermal system or the solar collector included in the system must be of a type within paragraph (i) or (ii) of article 3(1)(c).” .

NOTES
Initial Commencement
Specified date

Specified date: 5 August 2002: see art 1.

5

5

In paragraph (b) of article 5 after “ (c)” insert “and (g)”.

NOTES
Initial Commencement
Specified date

Specified date: 5 August 2002: see art 1.

Signature

Jim Fitzpatrick

John Heppell

Two of the Lords Commissioners of Her Majesty's Treasury

15th July 2002

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Order)

The Capital Allowances (Energy-saving Plant and Machinery) Order 2001 (“the 2001 Order”) specifies energy-saving plant and machinery eligible for the 100% first-year allowances scheme by reference to the Energy Technology Criteria and Product Lists published by the Department of the Environment, Transport and the Regions on 1st April 2001 and meeting the criteria set out in those lists. These lists have been revised and replaced by new lists published by the Department for Environment, Food and Rural Affairs on 15th July 2002. Article 3 of this Order amends the 2001 Order to refer to the new lists.

Article 4 of this Order adds further technology classes to those for which the plant and machinery must be specified in, or accepted for inclusion in, the Energy Technology Product List in order to qualify for the 100% first-year allowance scheme.

Article 5 extends the rules for components to compressed air equipment.

The Energy Technology Criteria and Product Lists are available on the internet at www.eca.gov.uk. Further information is available from the Environment and Energy Helpline (0800–585794).