{
  "url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2006/note",
  "json_url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2006/note.json",
  "legislation": "uksi/2006/2233",
  "legislation_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2006",
  "legislation_url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2006",
  "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). 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 1 provides for citation and commencement.\nArticle 2 substitutes new definitions of the “the Energy Technology Criteria List” and the “the Energy Technology Product List”. These Lists are available on the Internet at www.eca.gov.uk.\nArticle 3 removes class (d) from the list of technology classes in the Energy Technology Product list.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2233/note",
    "retrieved_at": "2026-10-29T04:23:10.521310+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."
}