The Capital Allowances (Energy-saving Plant and Machinery) Order 2018

Made: 28th February 2018

Laid before the House of Commons: 1st March 2018

Coming into force: 22nd March 2018

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Citation and commencement

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Interpretation

2

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Description of energy-saving plant and machinery

3

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Certification of energy-saving plant and machinery

4

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Energy-saving components of plant or machinery

5

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Energy services providers

6

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Revocations

7

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Signed

Andrew Stephenson — Craig Whittaker — Two of the Lords Commissioners for Her Majesty's Treasury — 2018-02-28

Explanatory note

(This note is not part of the Order)

Footnotes

[^f00001]: 2001 c.2. Sections 45A to 45C were inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9). Section 180A was inserted by paragraph 4 of Schedule 18 to the Finance Act 2001.

[^f00002]: “Section 45A allowance” and “relevant certificate of energy efficiency” have the meanings given by section 45B of the Act.

[^f00003]: S.I. 2001/2541; as amended by the statutory instruments listed in the subsequent footnotes.

[^f00004]: S.I. 2002/1818.

[^f00005]: S.I. 2003/1744.

[^f00006]: S.I. 2004/2093.

[^f00007]: S.I. 2005/2424.

[^f00008]: S.I. 2006/2233.

[^f00009]: S.I. 2007/2165.

[^f00010]: S.I. 2008/1916.

[^f00011]: S.I. 2009/1863.

[^f00012]: S.I. 2010/2286.

[^f00013]: S.I. 2011/2221.

[^f00014]: S.I. 2012/1832.

[^f00015]: S.I. 2013/1763.

[^f00016]: S.I. 2014/1868.

[^f00017]: S.I. 2015/1508.

[^f00018]: S.I. 2016/927.

Editorial notes

[^key-cd14a46173c533bd1089cafa2f9f23d4]: Order revoked (with effect in relation to expenditure incurred on or after, for corporation tax purposes, 1.4.2020, and, for income tax purposes, 6.4.2020) by Finance Act 2019 (c. 1), s. 33(4)(5)