{
  "url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2011/note",
  "json_url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2011/note.json",
  "legislation": "uksi/2011/2220",
  "legislation_title": "The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2011",
  "legislation_url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2011",
  "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 “principal Order”). The principal Order implemented legislation to introduce a scheme for 100% first-year allowances to encourage businesses to invest in environmentally beneficial plant and machinery (as defined by section 45H of the Capital Allowances Act 2001 (c. 2)).\nSection 45H enables the Treasury to specify qualifying plant and machinery by Order by reference to a description or criteria given by the Secretary of State in a technology or product list. The Secretary of State for the Environment, Food and Rural Affairs has issued the Water Technology Criteria List and the Water Technology Product List. These lists have been revised and replaced by new lists issued on 2nd September 2011. This Order amends the principal Order to reflect the new lists.\nThe Water Technology Criteria List and the Water Technology Product List are available via the Business Link website at www.businesslink.gov.uk.\nIn line with government commitments, a Tax Information and Impact Note has not been prepared for this instrument as it gives effect to an administrative update of the list of products that qualify for the scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2220/note",
    "retrieved_at": "2026-10-29T01:56:04.200144+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."
}