2012 No. 1832
Income Tax
Corporation Tax
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2012
Made 12th July 2012
Laid before the House of Commons 13th July 2012
Coming into force 2nd August 2012

The Treasury make the following Order in exercise of the powers conferred by section 45A(3) and (4) of the Capital Allowances Act 2001.
2001 c. 2; section 45A was inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9).

1 Citation and commencement
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 is amended as follows.
S.I. 2001/2541; relevant amending instruments are S.I. 2002/1818, 2003/1744, 2004/2093, 2005/2424, 2006/2233, 2007/2165, 2008/1916, 2009/1863, 2010/2286 and 2011/2221.
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 Fabricant Jeremy Wright Two of the Lords Commissioners of Her Majesty’s Treasury 12th July 2012

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; the “principal Order”).
The principal Order implemented legislation to introduce a scheme for 100% first-year capital allowances to encourage businesses to invest in energy-saving plant or machinery.
Section 45A of the Capital Allowances Act 2001 (c.2) defines energy saving plant or machinery and provides for the plant or machinery to be specified in an Order made by the Treasury which can refer to any technology list, or product list, issued by the Secretary of State. Accordingly, the Secretary of State for the Department of Energy and Climate Change has issued the Energy Technology Criteria List and the Energy Technology Product List. These lists have been revised and replaced by new lists issued on 5th July 2012. This Order amends the principal Order to reflect the new lists.
The Energy Technology Criteria List and the Energy Technology Product List are available on the Department of Energy and Climate Change’s website at http://www.decc.gov.uk.
A Tax Information and Impact Note covering this instrument was published on 21st March 2012 and is available on the HMRC website at http://www.hmrc.gov.uk/budget2012/tiin-0691.htm. It remains an accurate summary of the impacts that apply to this instrument.