# The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2006, Note: Explanatory note


(This note is not part of the Order)
This 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.
Article 1 provides for citation and commencement.
Article 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.
Article 3 removes class (d) from the list of technology classes in the Energy Technology Product list.

---
Source: https://www.legislation.gov.uk/uksi/2006/2233/note (the official version)
Page: https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2006/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.