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

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Energy-saving components of plant or machinery

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5.  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), and

(b)falls within any of the technology classes specified in sub-paragraphs (a), (c), (d), (f), (h) to (j) and (l) of article 3(2),

the amount specified in respect of each such component for the purposes of section 45C of the Act is the amount specified in the Energy Technology Product List in relation to that component.

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