{
  "url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2004/note",
  "json_url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2004/note.json",
  "legislation": "uksi/2004/2094",
  "legislation_title": "The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2004",
  "legislation_url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 (S.I. 2003/2076: “the 2003 Order”).\nArticle 1 provides for the citation and commencement of this Order.\nArticle 2 makes the amendments to the 2003 Order. Paragraph (1) introduces the amendments, paragraph (2) substitutes new definitions of the “Water Technology Criteria List” and the Water Technology Product List” and paragraph (3) adds a new technology class to the list in article 3(2) of the 2003 Order. The effect is to extend the range of technologies in respect of which 100% first year capital allowances are available.\nThe Lists referred to in the Order are available online at www.eca-water.gov.uk.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2094/note",
    "retrieved_at": "2026-10-29T05:20:22.893955+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."
}