http://www.legislation.gov.uk/uksi/2007/2166/article/1/made

The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2007

Tax

en

King's Printer of Acts of Parliament

2016-05-11

INCOME TAX

CORPORATION TAX

This Order amends the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 (S.I 2003/2076, as amended by S.I. 2004/2093, S.I. 2005/2423 and S.I. 2006/2235). 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.