http://www.legislation.gov.uk/uksi/2005/2423/contents/made

The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2005

Income tax

Tax

Corporation tax

King's Printer of Acts of Parliament

2017-06-20

INCOME TAX

CORPORATION TAX

This Order amends the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 (S.I. 2003/2076, as amended) (“the 2003 Order”). That Order implemented legislation, inserted into the Capital Allowances Act 2001 (c. 2) by paragraph 3 of Schedule 30 to the Finance Act 2003 (c. 14), so as to introduce a scheme for 100% first-year allowances to encourage businesses to invest in environmentally beneficial plant and machinery.