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The Capital Allowances (Energy-saving Plant and Machinery) Order 2018

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Statutory Instruments

2018 No. 268

Income Tax

Corporation Tax

The Capital Allowances (Energy-saving Plant and Machinery) Order 2018

Made

28th February 2018

Laid before the House of Commons

1st March 2018

Coming into force

22nd March 2018

The Treasury, in exercise of the powers conferred by sections 45A(3) and (4), 45B(1), 45C(2)(b) and (3)(b) and 180A(2) of the Capital Allowances Act 2001(1), make the following Order:

(1)

2001 c.2. Sections 45A to 45C were inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9). Section 180A was inserted by paragraph 4 of Schedule 18 to the Finance Act 2001.

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