Series
Enhanced Capital Allowance Scheme Website
Catalogue reference: AT 124
What's it about?
AT 124
This series contains dated gathered versions (or 'snapshots') of the Enhanced Capital Allowance Scheme website. [Please note: These records may be accessed via the UK Government Web Archive].
Full description and record details
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Reference (The unique identifier to the record described, used to order and refer to it)
- AT 124
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Title (The name of the record)
- Enhanced Capital Allowance Scheme Website
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Date (When the record was created)
- From 2004
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Description (What the record is about)
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This series contains dated gathered versions (or 'snapshots') of the Enhanced Capital Allowance Scheme website. [Please note: These records may be accessed via the UK Government Web Archive].
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Arrangement (Information about the filing sequence or logical order of the record)
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Please see information at Divisional level.
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Related material (A cross-reference to other related records)
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Held by (Who holds the record)
- The National Archives, Kew
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Legal status (A note as to whether the record being described is a Public Record or not)
- Public Record(s)
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Language (The language of the record)
- English
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Creator(s) (The creator of the record)
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- Department for Environment, Food and Rural Affairs, 2001-2001
- HM Revenue and Customs, 2005-2005
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Physical description (The amount and form of the record)
- archived website(s)
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Access conditions (Information on conditions that restrict or affect access to the record)
- Open
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Immediate source of acquisition (When and where the record was acquired from)
- Gathered from original website
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Accruals (Indicates whether the archive expects to receive further records in future)
- Future website versions may be anticipated.
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Administrative / biographical background (Historical or biographical information about the creator of the record and the context of its creation)
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Enhanced Capital Allowances (ECAs) enable a business to claim 100% first-year capital allowances on their spending on qualifying plant and machinery. There are three schemes for ECAs:
Energy-saving plant and machinery; Low carbon dioxide emission cars and natural gas and hydrogen refuelling infrastructure;Water conservation plant and machinery.
Businesses can write off the whole of the capital cost of their investment in these technologies against their taxable profits of the period during which they make the investment.
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Record URL
- https://beta.nationalarchives.gov.uk/catalogue/id/C18400/
Catalogue hierarchy
This record is held at The National Archives, Kew
Within the department: AT
Records created or inherited by the Department of the Environment, the Department...
You are currently looking at the series: AT 124
Enhanced Capital Allowance Scheme Website