{
  "url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2005/note",
  "json_url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2005/note.json",
  "legislation": "uksi/2005/2424",
  "legislation_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2005",
  "legislation_url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nArticle 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.\nThe Lists referred to in article 3 are available online at www.eca.gov.uk.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2424/note",
    "retrieved_at": "2026-10-29T04:53:16.163195+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}