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The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2006
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- 2006 No. 2235
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 (S.I. 2003/2076, as amended). That Order implemented legislation, inserted into the Capital Allowances Act 2991 (c. 2) by paragraph 3 of Schedule 30 to the Finance Act 2003 (c. 14) so as to introduce a scheme for 100% first-year allowances to encourage businesses to invest in environmentally beneficial plant and machinery.
Article 1 provides for citation and commencement.
Article 2 substitutes new definitions of “the Water Technology Criteria List” and “the Water Technology Product list”. These Lists can be found on the Internet at www.eca-water.gov.uk.
Article 3 adds two technology classes to the Water Technology Product list, namely efficient washing machines and small scale slurry and sludge dewatering equipment.
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