The Capital Allowances (Energy-Saving Plant and Machinery) (Amendment) Order 2012 SI1832
The above order which amends the technologies included in the enhanced capital allowance scheme for energy-saving technologies, and updates the list of qualifying products, takes effect from 2 August 2012.
The Order amends the principal order which implemented the scheme for 100% first-year capital allowances to encourage businesses to invest in energy-saving plant or machinery.
The relevant Energy Technology Criteria List and the Energy Technology Product list have also been revised and replaced by new lists which are available at http://decc.gov.uk. A similar order and revised list is also available for environmentally beneficial water technologies.