Article 4 Amendment to the Capital Allowances (Energy-saving Plant and Machinery) Order 2001

Amend article 3 as follows.

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

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).”.