{
  "url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2007/note",
  "json_url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2007/note.json",
  "legislation": "uksi/2007/2165",
  "legislation_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2007",
  "legislation_url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-amendment-order-2007",
  "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 by S.I. 2002/1818, S.I. 2003/1744, S.I. 2004/2093, S.I. 2005/2424 and S.I. 2006/2233). 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.\nThis Order substitutes new definitions of “the Energy Technology Criteria List” and “the Energy Technology Product List”.\nA full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2165/note",
    "retrieved_at": "2026-10-29T03:47:14.189771+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."
}