http://www.legislation.gov.uk/uksi/2018/268/signature/made
The Capital Allowances (Energy-saving Plant and Machinery) Order 2018
en
King's Printer of Acts of Parliament
2018-02-28
INCOME TAX
CORPORATION TAX
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 WhittakerTwo of the Lords Commissioners for Her Majesty’s Treasury