Article 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.”.