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The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2005
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- 2005 No. 2424
- Explanatory Note
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Explanatory Note
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This Order amends the Capital Allowances (Energy-saving Plant and Machinery) Order 2001 (S.I. 2001/2541, as amended) (“the 2001 Order”). That Order implemented legislation, inserted into the Capital Allowances Act 2001 (c. 2) by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9), so as to introduce a scheme for 100% first-year allowances to encourage businesses to invest in energy-saving plant and machinery.
Article 3 of this Order substitutes new definitions of the “Energy Technology Criteria List” and the “Energy Technology Product List”; and article 4 of this Order amends article 5 of the 2001 Order. That article is concerned with energy-saving components of plant or machinery, and the effect of the amendment made is to extend the range of such components which qualify for the 100% first-year allowance.
The Lists referred to in article 3 are available online at www.eca.gov.uk.
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