
1 
This Order may be cited as the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 and shall come into force on 1st September 2003.
2 
In this Order—
 “the Capital Allowances Act” means the Capital Allowances Act 2001;
 “the Water Technology Criteria List” means the list dated 8th July 2003 and published by the Department for Environment, Food and Rural Affairs on 30th July 2003;
 “the Water Technology Product List” means the list dated 8th July 2003 and published by the Department for Environment, Food and Rural Affairs on 30th July 2003.
3 

(1) Plant or machinery is environmentally beneficial plant or machinery for the purposes of section 45H of the Capital Allowances Act (expenditure on environmentally beneficial plant or machinery) if—
(a) it falls within a technology class specified in the Water Technology Criteria List,
(b) it meets the environmental criteria set out in that List, and
(c) in the case of plant or machinery falling within any of the technology classes specified in paragraph (2), it is of a type that—
(i) is specified in, and has not been removed from, the Water Technology Product List, or
(ii) has been accepted for inclusion in the Water Technology Product List.
(2) The technology classes specified for the purposes of paragraph (1)(c) are—
(a) flow controllers,
(b) leakage detection equipment,
(c) meters,
(d) taps, and
(e) toilets.
4 
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 45J of the Capital Allowances Act is the amount specified in the Water Technology Product List in relation to that component.
Jim Murphy
Joan Ryan
Two of the Lords Commissioners of her Majesty’s Treasury
11th August 2003