Article 5 Energy-saving components of plant or machinery

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

art 5 am by Capital Allowances (Energy-saving Plant and Machinery) 2005 arts 2, 4
art. 5(b) comma substituted by Capital Allowances (Energy-saving Plant and Machinery) 2009 art. 5(a)
art. 5(b) words inserted by Capital Allowances (Energy-saving Plant and Machinery) 2009 art. 5(b)
art 5 am by Capital Allowances (Energy-saving Plant and Machinery) 2002 arts 2, 5

Where one or more components of certain plant or machinery (but not all of that plant or machinery)—

(a)

meets the conditions set out in article 3(1)(a) to (c), and

(b)

falls within any of the technology classes specified in article 3(2)(a) to (c),

the amount specified in respect of each such component for the purposes of section 45C of the Capital Allowances Act is the amount specified in the Energy Technology Product List in relation to that component.