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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.
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