# The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2007

S.I. 2007/2165 · made 25 July 2007

This Order amends the Capital Allowances (Energy-saving Plant and Machinery) Order 2001 (S.I 2001/2541, as amended by S.I. 2002/1818, S.I. 2003/1744, S.I. 2004/2093, S.I. 2005/2424 and S.I. 2006/2233). That Order implemented legislation, inserted into the Capital Allowances Act 2001 (c.2) by paragraph 2 of Schedule 17 to the Finance Act 2001 (c.9), so as to introduce a scheme for 100% first-year allowances to encourage businesses to invest in energy-saving plant and machinery.

Made under: Capital Allowances Act 2001 (Section 45A, Section 180A)

PDFs: Printed copy https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2007/pdf/uksi_20072165_en.pdf; Explanatory Memorandum https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2007/pdf/uksiem_20072165_en.pdf

## Introductory text

income tax
Corporation tax
Made 25th July 2007
Laid before the House of Commons 26th July 2007
Coming into force 16th August 2007
The Treasury make the following Order in exercise of the powers conferred by sections 45A(3) and (4), and 180A(2) of the Capital Allowances Act 2001.

## 1 Citation and commencement

This Order may be cited as the Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2007 and shall come into force on 16th August 2007.

## 2 Amendment of the Capital Allowances (Energy-saving Plant and Machinery) Order 2001

(1) The Capital Allowances (Energy-saving Plant and Machinery) Order 2001 is amended as follows.
(2) In article 2 (interpretation) for the definitions of “the Energy Technology Criteria List” and “the Energy Technology Product List” substitute—
““Energy Technology Criteria List” means the list dated 18th July 2007 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 19th July 2007;
“Energy Technology Product List” means the list dated 18th July 2007 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 19th July 2007.”.

## Signature

Dave Watts
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
25th July 2007

## 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 by S.I. 2002/1818, S.I. 2003/1744, S.I. 2004/2093, S.I. 2005/2424 and S.I. 2006/2233). That Order implemented legislation, inserted into the Capital Allowances Act 2001 (c.2) by paragraph 2 of Schedule 17 to the Finance Act 2001 (c.9), so as to introduce a scheme for 100% first-year allowances to encourage businesses to invest in energy-saving plant and machinery.
This Order substitutes new definitions of “the Energy Technology Criteria List” and “the Energy Technology Product List”.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2007/2165 (the official version)
Page: https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.