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

• Citation: S.I. 2005/2423
• Sections: 5

Section 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.

Section 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.

Section 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.

Section 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.

Section 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.