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Capital allowances and environmentally beneficial plant and machinery: regulations

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The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order, SI 2011/2220, amends SI 2003/2076 to reflect new water technology lists issued by DEFRA.

It comes into force on 1 October.

CAA 2001 provides 100% first year allowances for expenditure on plant and machinery meeting criteria set out in a technology or product list.