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The Capital Allowances (Designated Assisted Areas and Amendment) Order 2018

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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.

Designation of areas

2.—(1) The areas shown enclosed by a red line on the map of a scale of 1:1250 included in the schedule to each memorandum of understanding described in paragraph (2) are designated as designated assisted areas for the purposes of section 45K of CAA 2001 (expenditure on plant and machinery for use in designated assisted areas).

(2) In paragraph (1) references to a “memorandum of understanding” are to a memorandum of understanding entered into for the purposes of section 45K of CAA 2001 by the Treasury with the responsible authority listed in column 1 of the table in the Schedule to this Order on the date listed in column 2 of that table.

(3) Each memorandum of understanding referred to in paragraph (2) is kept at the offices of HM Treasury at 1 Horse Guards Road, London SW1A 2HQ, where they (or a copy of them) may be inspected by members of the public at reasonable hours without charge.

Amendment of the Capital Allowances (Designated Assisted Areas) Order 2016

3.—(1) The Capital Allowances (Designated Assisted Areas) Order 2016(1) is amended as follows.

(2) In Schedule 1, for Table 1 substitute—

Table 1

Name of responsible authorityDate of memorandum of understandingArea included in the mapEnterprise Zone within which area fallsAssisted area within which area falls
England
Leeds City Council12th June 2015Logic LeedsLeeds City RegionYorkshire and the Humber
Temple GreenLeeds City RegionYorkshire and the Humber
East Riding of Yorkshire Council and North Lincolnshire Council and North East Lincolnshire Council20th January 2016Able Logistics ParkHumberYorkshire and the Humber
AbengoaHumberYorkshire and the Humber
Capitol Park GooleHumberYorkshire and the Humber
Goole 36HumberYorkshire and the Humber
Goole IntermodalHumberYorkshire and the Humber
Great CoatesHumberYorkshire and the Humber
Stallingborough Strategic Employment SiteHumberYorkshire and the Humber
Wyre Borough Council27th January 2016HillhouseHillhouse International Business ParkNorth West
Blackpool Council28th January 2016Blackpool AirportBlackpool AirportNorth West
Cumbria County Council and Carlisle City Council29th January 2016Kingmoor ParkCarlisle Kingmoor ParkNorth West
Cheshire West and Chester Borough Council29th January 2016Hooton ParkCheshire Science CorridorNorth West
Cheshire West and Chester Borough Council29th January 2016Ince Park (Phase 1) Ellesmere PortCheshire Science CorridorNorth West
New Port Business Park, Ellesmere PortCheshire Science CorridorNorth West
South Road Former Simms Recycling Ellesmere PortCheshire Science CorridorNorth West
Thornton Science Park Ellesmere PortCheshire Science CorridorNorth West
Stoke-on-Trent City Council29th January 2016Chatterley Valley EastCeramic ValleyWest Midlands
Etruria ValleyCeramic ValleyWest Midlands
Luton Borough Council29th January 2016Luton Airport Business ParkLuton AirportEast of England
Derby City Council23rd June 2016Infinity Park DerbyInfinity Park Derby ExtensionEast Midlands
Cornwall Council12th June 2015NewquayAerohubCornwall and the Isles of Scilly
Goonhilly Earth StationAerohubCornwall and the Isles of Scilly.

Rebecca Harris

Craig Whittaker

Two of the Lords Commissioners of Her Majesty’s Treasury

16th April 2018

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