The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2009
This Order amends the Capital Allowances (Energy-saving Plant and Machinery) Order 2001 (S.I. 2001/2541, as amended). That Order implemented legislation, inserted into the Capital Allowances Act 2001 by paragraph 2 of Schedule 17 to the Finance Act 2001, so as to introduce a scheme for 100% first year allowances to encourage businesses to invest in energy-saving plant and machinery.