<dc:identifier>http://www.legislation.gov.uk/uksi/2018/268/signature</dc:identifier>
<dc:title>The Capital Allowances (Energy-saving Plant and Machinery) Order 2018</dc:title>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:subject scheme="SIheading">INCOME TAX</dc:subject>
<dc:subject scheme="SIheading">CORPORATION TAX</dc:subject>
<dc:modified>2019-07-04</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2019-03-29</dct:valid>
<dc:description>This Order, along with the Capital Allowances Act 2001 (c.2) (“the Act”), implements the 100% first-year allowance scheme which encourages businesses to invest in energy-saving plant and machinery. It revokes and replaces the Capital Allowances (Energy-saving Plant and Machinery) Order 2001 (S.I. 2001/2541) which has been amended annually.</dc:description>
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