(1) The Principal Act is amended -
(a) by inserting the following section after section 285:
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(1) In this section - |
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' energy-efficient equipment ' means equipment, named on and complying with the criteria stated on the specified list, provided for the purposes of a trade and which at the time it is so provided is unused and not second-hand; |
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' relevant period ' means the period commencing on the date on which the first order is made under subsection (4) and ending 3 years after that date; |
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' the specified list ' means the list of energy-efficient equipment which— |
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(a) complies with subsections (3) and (4), and |
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(b) is maintained for the purposes of this section by Sustainable Energy Ireland — The Sustainable Energy Authority of Ireland; |
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' Table ' means the Table in Schedule 4A. |
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(2) Subject to this section, where for any chargeable period a wear and tear allowance is to be made under section 284 to a company which has incurred capital expenditure |