http://www.legislation.gov.uk/uksi/2018/268/signature
The Capital Allowances (Energy-saving Plant and Machinery) Order 2018
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Statute Law Database
INCOME TAX
CORPORATION TAX
2019-07-04
Expert Participation
2019-03-29
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.
Andrew StephensonCraig Whittaker
Two of the Lords Commissioners for Her Majesty's Treasury