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Citation, commencement, effect and interpretation

1.—(1) This Order may be cited as the Capital Allowances (Designated Assisted Areas and Amendment) Order 2018.

(2) This Order comes into force on 8th May 2018.

(3) An area designated by virtue of the Schedule to this Order is to be treated as having been designated on 16th March 2016.

(4) In this Order “CAA 2001” means the Capital Allowances Act 2001.