{
  "url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2005/note",
  "json_url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2005/note.json",
  "legislation": "uksi/2005/2423",
  "legislation_title": "The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2005",
  "legislation_url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2005",
  "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, as amended) (“the 2003 Order”). That Order implemented legislation, inserted into the Capital Allowances Act 2001 (c. 2) by paragraph 3 of Schedule 30 to the Finance Act 2003 (c. 14), so as to introduce a scheme for 100% first-year allowances to encourage businesses to invest in environmentally beneficial plant and machinery.\nArticle 3 of this Order substitutes new definitions of the “the Water Technology Criteria List” and the “the Water Technology Product List”; and article 4 of this Order adds to the list of technology classes specified in article 3(2) of the 2003 Order. Article 5 of this Order adds a new article 5 to the 2003 Order. The new article provides that no first-year allowance is available in the case of certain expenditure unless an appropriate certificate of environmental benefit is in force.\nThe Lists referred to in article 3 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/2005/2423/note",
    "retrieved_at": "2026-10-29T04:53:16.926367+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."
}