# The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2005

S.I. 2005/2423 · made 31 August 2005

This Order amends the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 (S.I. 2003/2076, as amended) (“the 2003 Order”). That Order implemented legislation, inserted into the Capital Allowances Act 2001 (c. 2) by paragraph 3 of Schedule 30 to the Finance Act 2003 (c. 14), so as to introduce a scheme for 100% first-year allowances to encourage businesses to invest in environmentally beneficial plant and machinery.

Made under: Capital Allowances Act 2001 (Section 45H, Section 45I)

PDFs: Printed copy https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2005/pdf/uksi_20052423_en.pdf; Explanatory Memorandum https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2005/pdf/uksiem_20052423_en.pdf

## Introductory text

INCOME TAX
CORPORATION TAX
Made 31st August 2005
Laid before the House of Commons 1st September 2005
Coming into force 22nd September 2005
The Treasury, in exercise of the powers conferred upon them by section 45H(3) to (5) and section 45I(1) of the Capital Allowances Act 2001, make the following Order:

## 1 Citation and commencement

This Order may be cited as the Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2005 and shall come into force on 22nd September 2005.

## 2 Amendment of the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003

The Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 is amended as follows.

## 3 Amendment of the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003

In article 2 (interpretation) for the definitions of “the Water Technology Criteria List” and “the Water Technology Product List” substitute—
““the Water Technology Criteria List” means the list dated 9th July 2005 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 15th July 2005;
“the Water Technology Product List” means the list dated 9th July 2005 and issued by the Secretary of State for the Environment, Food and Rural Affairs on 15th July 2005.”.

## 4 Amendment of the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003

In article 3 (description of environmentally beneficial plant and machinery) for paragraph (2) substitute—
“(2) The technology classes specified for the purposes of paragraph (1)(c) are—
(a) flow controllers;
(b) leakage detection equipment;
(c) meters;
(d) taps;
(e) toilets;
(f) rainwater harvesting equipment;
(g) efficient membrane filtration systems for the treatment of wastewater for recovery and reuse;
(h) cleaning in place equipment;
(i) efficient showers.”.

## 5 Amendment of the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003

After article 4 add the following article—
“Certification of environmentally beneficial plant and machinery
5. (1) In a case in which paragraph (2) applies, no section 45H allowance may be made unless a relevant certificate of environmental benefit is in force.
(2) This paragraph applies in the case of expenditure on efficient membrane filtration systems for the treatment of wastewater for recovery and reuse.
(3) In paragraph (1), “section 45H allowance” has the meaning given by section 45I(1) of the Capital Allowances Act, and “relevant certificate of environmental benefit” means a certificate of environmental benefit, as defined in subsection (2) of section 45I of the Capital Allowances Act, and which has been issued in accordance with subsection (3) of that section.”.

## Signature

Joan Ryan
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury

## Explanatory note

(This note is not part of the Order)
This Order amends the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 (S.I. 2003/2076, as amended) (“the 2003 Order”). That Order implemented legislation, inserted into the Capital Allowances Act 2001 (c. 2) by paragraph 3 of Schedule 30 to the Finance Act 2003 (c. 14), so as to introduce a scheme for 100% first-year allowances to encourage businesses to invest in environmentally beneficial plant and machinery.
Article 3 of this Order substitutes new definitions of the “the Water Technology Criteria List” and the “the Water Technology Product List”; and article 4 of this Order adds to the list of technology classes specified in article 3(2) of the 2003 Order. Article 5 of this Order adds a new article 5 to the 2003 Order. The new article provides that no first-year allowance is available in the case of certain expenditure unless an appropriate certificate of environmental benefit is in force.
The Lists referred to in article 3 are available online at www.eca-water.gov.uk.

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Source: https://www.legislation.gov.uk/uksi/2005/2423 (the official version)
Page: https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2005
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.