http://www.legislation.gov.uk/uksi/2007/2165/contents/made

The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2007

Energy conservation

en

King's Printer of Acts of Parliament

2016-05-11

INCOME TAX

CORPORATION TAX

This Order amends the Capital Allowances (Energy-saving Plant and Machinery) Order 2001 (S.I 2001/2541, as amended by S.I. 2002/1818, S.I. 2003/1744, S.I. 2004/2093, S.I. 2005/2424 and S.I. 2006/2233). That Order implemented legislation, inserted into the Capital Allowances Act 2001 (c.2) by paragraph 2 of Schedule 17 to the Finance Act 2001 (c.9), so as to introduce a scheme for 100% first-year allowances to encourage businesses to invest in energy-saving plant and machinery.