{
  "url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2001",
  "json_url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2001.json",
  "id": "uksi/2001/2541",
  "title": "The Capital Allowances (Energy-saving Plant and Machinery) Order 2001",
  "short_title": "Capital Allowances (Energy-saving Plant and Machinery) 2001",
  "long_title": "Section 65 of, and Schedule 17 to, the Finance Act 2001 (c. 9) amend the Capital Allowances Act 2001 (c. 2) so as to introduce a scheme for 100% first-year allowances to encourage businesses to invest in energy-saving plant and machinery. The Schedule inserts new sections (45A to 45C) in the Capital Allowances Act which have effect for chargeable periods ending on or after 6th April 2001 for income tax purposes and for chargeable periods ending on or after 1st April 2001 for corporation tax purposes. Section 45A defines energy-saving plant or machinery and provides for the plant and machinery to be specified in an order made by the Treasury which can refer to any technology list, or product list, issued by the Secretary of State. Section 45B provides that a Treasury order may provide for cases where no first-year allowance may be made in respect of plant or machinery unless a certificate of energy efficiency is in force in relation to that plant or machinery. Section 45C provides that, where one or more components of certain plant or machinery (but not all of that plant or machinery) falls within section 45A as specified energy-saving plant or machinery, the part of expenditure on that plant or machinery that is referable to energy-saving plant or machinery must not exceed the amount specified in an order made by the Treasury.",
  "citation": "S.I. 2001/2541",
  "type": "uksi",
  "year": "2001",
  "number": "2541",
  "version": "current",
  "date": "2001-07-16",
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    {
      "path": "introduction",
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      "heading": "Introductory text",
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      "path": "article/3",
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      "heading": "Description of energy-saving plant and machinery",
      "url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2001/article-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Certification of energy-saving plant and machinery",
      "url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2001/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Energy-saving components of plant or machinery",
      "url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2001/article-5",
      "extent": null,
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      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Energy services providers",
      "url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2001/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
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    },
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2001/note",
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    }
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}