The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2013
This Order amends the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 (S.I. 2003/2076, the “principal Order”). The principal Order implemented legislation to introduce a scheme for 100% first-year allowances to encourage businesses to invest in environmentally beneficial plant and machinery (as defined by section 45H of the Capital Allowances Act 2001 (c. 2)).
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Lifecycle
Department
Made
15 Jul 2013
—
In force
07 Aug 2013
Enabling power
The Treasury make the following Order in exercise of the powers conferred by section 45H(3) to (5) of the Capital Allowances Act 2001.
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