http://www.legislation.gov.uk/uksi/2019/501/contents/made
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2019
en
King's Printer of Acts of Parliament
2019-03-07
INCOME TAX
CORPORATION TAX
This Order amends the Capital Allowances (Energy-saving Plant and Machinery) Order 2018 (S.I. 2018/268) (the “Principal Order”). The Principal Order implemented legislation providing a scheme for 100% first-year allowances to encourage businesses to invest in energy-saving plant and machinery. The Principal Order specifies energy-saving plant and machinery eligible for the scheme by reference to the Energy Technology Criteria List and the Energy Technology Product List issued by the Secretary of State for Business, Energy and Industrial Strategy. These lists have been revised and replaced by new lists issued on 26 February 2019.