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The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2009
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- UK Statutory Instruments
- 2009 No. 1863
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends the Capital Allowances (Energy-saving Plant and Machinery) Order 2001 (S.I. 2001/2541, as amended). That Order implemented legislation, inserted into the Capital Allowances Act 2001 by paragraph 2 of Schedule 17 to the Finance Act 2001, so as to introduce a scheme for 100% first year allowances to encourage businesses to invest in energy-saving plant and machinery.
Article 3 of this Order substitutes new definitions of “the Energy Technology Criteria List” and “the Energy Technology Product List”.
Article 4 of this Order amends the technology class list provided by paragraph 2 of article 3 by changing “heating, ventilation and air conditioning zone controls” to “hearing, ventilation and air conditioning equipment”, and by adding “uninterruptible power supplies” as a further technology class.
Article 5 adds “uninterruptible power supplies” to the list of those technologies to which section 45C of the Capital Allowances Act 2001 applies.
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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