We provide an equivalence between the category of affine, smooth group schemes over the ring of generalized dual numbers , and the category of extensions of the form $1 \rightarrow (G, I) \rightarrow E \rightarrow G \rightarrow 1$ where G is an affine, smooth group scheme over k. Here k is an arbitrary commutative ring and with . The equivalence is given by Weil restriction, and we provide a quasi-inverse which we call Weil extension. It is compatible with the exact structures and the -module stack structures on both categories. Our constructions rely on the use of the group algebra scheme of an affine group scheme; we introduce this object and establish its main properties. As an application, we establish a Dieudonn'e classification for smooth, commutative, unipotent group schemes over .

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