2012 No. 1832
Income Tax
Corporation Tax
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2012
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Order in exercise of the powers conferred by section 45A(3) and (4) of the Capital Allowances Act 20011.
Citation and commencement1
This Order may be cited as the Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2012 and comes into force on 2nd August 2012.
Amendment of the Capital Allowances (Energy-saving Plant and Machinery) Order 2001
2
The Capital Allowances (Energy-saving Plant and Machinery) Order 2001 2 is amended as follows.
3
In article 2 (interpretation) in the definitions of “Energy Technology Criteria List” and “Energy Technology Product List”—
a
for “25th August 2011” substitute “4 July 2012” in both places; and
b
for “1st September 2011” substitute “5 July 2012” in both places.
Michael FabricantJeremy WrightTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)