Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2011
The above Order has been made in accordance with section 285A Taxes Consolidation Act 1997. The effect of this Order-S.I. No. 317 of 2011 is to update the energy efficient products whose capital cost will be eligible for accelerated capital allowances and to update the energy efficiency criteria used to determine eligibility for inclusion on those product lists.