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Enhanced capital allowances: regulations

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Revised lists for 'environmentally beneficial' plant and machinery

The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment No. 2) Order, SI 2012/2602, amends SI 2003/2076 with effect from 7 November so that revised lists of qualifying technologies and products have statutory effect for the purposes of 100% first year capital allowances for expenditure on qualifying environmentally beneficial plant and machinery technologies.

The revised lists were issued by the environment secretary on 10 October.

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