(SI 2018/268, as amended by SI 2019/501 and revoked by FA 2019)

Made on 28 February 2018 by the Treasury in exercise of the powers conferred upon them by s. 45A(3) and (4), 45B(1), 45C(2)(b) and (3)(b) and 180A(2) of the Capital Allowances Act 2001. Operative from 22 March 2018.

History

SI 2018/268 revoked by FA 2019, s. 33(4), with effect in relation to expenditure incurred on or after 1 April 2020 (corporation tax) and 6 April 2020 (income tax). Former SI 2018/268 read as follows:

“CITATION AND COMMENCEMENT

1  This Order may be cited as the Capital Allowances (Energy-saving Plant and Machinery) Order 2018 and comes into force on 22nd March 2018.

INTERPRETATION

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