Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) Order 2010.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) This Order may be cited as the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) Order 2010.
(2) The collective citation, “the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) Orders 2008, 2009 and 2010”, includes this Order.
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paragraphs: In this Order “Principal Order” means the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) Order 2008 ( S.I. No. 399 of 2008 ).
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paragraphs: Schedule 1 of the Principal Order is amended by substituting the following for Part 7 of that Schedule:
“Part 7 Category: Information and Communications Technology (ICT)
Technology: Enterprise Storage
Enterprise Storage equipment is defined as a storage device specifically designed to achieve very high levels of energy efficiency. A storage device is defined as an array of disks which consist of fast access iSCSI/Fibrechannel disks and/or larger and slower SATA disks.
Enterprise Storage equipment is considered to include one or both of the following:
Solid State Drive Storage
A Solid State Drive storage unit is typically made up of solid-state electronics rather than electromechanical devices.
Disk Drive Storage
A Disk Drive storage unit is where data is recorded on planar, round and rotating surfaces.
Eligibility Criteria Overview
In order to be included on the ACA Specified List, the specific Enterprise Storage equipment must meet all of the relevant requirements set out below.
Note: Supporting documentation that clearly demonstrates ACA compliance according to the conditions below will be required as part of the ACA checking process. Detailed information on the types of documents accepted can be found in the separate Supporting Documentation guidelines.
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paragraphs: Part 2 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 3 of Schedule 2 to the Principal Order is amended by inserting the following:
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paragraphs: Part 3 of Schedule 2 to the Principal Order is amended by deleting the following:
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paragraphs: Part 4 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 5 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 6 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 6 of Schedule 2 of the Principal Order is amended by deleting the following:
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paragraphs: Part 7 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 8 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 11 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 14 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 18 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 19 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 21 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 24 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 28 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 29 of Schedule 2 of the Principal Order is amended by inserting the following: