http://www.legislation.gov.uk/uksi/2013/1762/article/2/made

The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2013

en

King's Printer of Acts of Parliament

2015-07-02

INCOME TAX

CORPORATION TAX

This Order amends the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 (S.I. 2003/2076, the “principal Order”). The principal Order implemented legislation to introduce a scheme for 100% first-year allowances to encourage businesses to invest in environmentally beneficial plant and machinery (as defined by section 45H of the Capital Allowances Act 2001 (c. 2)).