Article 4 Amendment to the Capital Allowances (Energy-saving Plant and Machinery) Order 2001
(1)
Amend article 3 as follows.
(2)
In article 3(1)(c) for “paragraph (3)” substitute “paragraphs (3) and (4)”.
(3)
In article 3(2) after “solar thermal systems” add—
“(i)automatic monitoring and targeting equipment”.
(4)
After article 3(3) add—
“(4)In the case of automatic monitoring and targeting equipment—
(a)portable equipment must be of a type within paragraph (i) or (ii) of article 3(1)(c),
(b)component based fixed systems are within article 4.”.