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.
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.