C1Part 2 Plant and machinery allowances
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.
Pt. 2 (ss. 11-270) modified (prosp.) by Proceeds of Crime Act 2002 (c. 29), ss. 448, 458(1), Sch. 10 para. 12 (with para. 17(1))