69Capital allowances: designated assisted areas
In section 45K of CAA 2001 (expenditure on plant and machinery for use in designated assisted area), in subsection (1)(b) (condition that expenditure is incurred in the period of 8 years beginning with 1 April 2012), for β1 April 2012β substitute βthe date on which the area is (or is treated as) designated under subsection (2)(a)β.