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.
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.
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