C1Part 2 Plant and machinery allowances

Annotations:
Modifications etc. (not altering text)

Chapter 4 First-year qualifying expenditure

Types of expenditure which may qualify for first-year allowances

45BF1 Certification of energy-saving plant and machinery

1

The Treasury may by order provide that, in such cases as may be specified in the order, no section 45A allowance may be made unless a relevant certificate of energy efficiency is in force.

A “ section 45A allowance ” means a first-year allowance in respect of expenditure that is first-year qualifying expenditure under section 45A.

2

A certificate of energy efficiency is one certifying that—

a

particular plant or machinery, or

b

plant or machinery constructed to a particular design,

meets the energy-saving criteria specified in relation to that description of plant or machinery by order under section 45A.

3

A relevant certificate of energy efficiency means one issued—

a

by the Secretary of State or a person authorised by the Secretary of State;

b

in the case of plant or machinery used or for use in Scotland, by the Scottish Ministers or a person authorised by them;

c

in the case of plant or machinery used or for use in Wales, by the National Assembly for Wales or a person authorised by it;

d

in the case of plant or machinery used or for use in Northern Ireland, by the Department of Enterprise, Trade and Investment in Northern Ireland or a person authorised by it.

4

If a certificate of energy efficiency is revoked—

a

the certificate is to be treated for the purposes of this section as if it had never been issued, and

b

all such assessments and adjustments of assessments are to be made as are necessary as a result of the revocation.

5

If a person who has made a tax return becomes aware that, as a result of the revocation of a certificate of energy efficiency after the return was made, the return has become incorrect, he must give notice to the Inland Revenue specifying how the return needs to be amended.

6

The notice must be given within 3 months beginning with the day on which the person first became aware that anything in the tax return had become incorrect because of the revocation of the certificate.