A commencement Order enacts Section 285A TCA 97. Section 258A was provided for in FA 2008 and gives 100% capital allowances on expenditure incurred by a company on the provision of new energy-efficient equipment for the purposes of a trade carried on by that company.
The effect of this Order is to list further energy efficient products whose capital cost will be eligible for accelerated capital allowances and to update the energy efficiency criteria used to determine eligibility for inclusion on those product lists. Full details of the order are available here