Art. 1 in force at 5.8.2016, see art. 1(2)

Art. 2 in force at 5.8.2016, see art. 1(2)

Sch. 1 in force at 5.8.2016, see art. 1(2)

Sch. 2 in force at 5.8.2016, see art. 1(2)

Sch. 1 Table 1 substituted (8.5.2018) by The Capital Allowances (Designated Assisted Areas and Amendment) Order 2018 (S.I. 2018/485), arts. 1(2), 3(2)

http://www.legislation.gov.uk/uksi/2016/751The Capital Allowances (Designated Assisted Areas) Order 2016enCORPORATION TAXStatute Law Database2025-10-07Expert Participation2018-05-08This Order designates areas as designated assisted areas for the purposes of section 45K of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).Statutory Instruments2016 No. 751Corporation TaxThe Capital Allowances (Designated Assisted Areas) Order 2016Made14th July 2016Laid before the House of Commons14th July 2016Coming into force5th August 2016

The Treasury make the following Order in exercise of the powers conferred by section 45K(2)(a), (3) and (4) of the Capital Allowances Act 2001

2001 c. 2; section 45K was inserted by paragraph 3 of Schedule 11 to the Finance Act 2012 (c. 14) and amended by sections 64(1) and (5) and paragraphs 1 and 3 of Schedule 13 to Finance Act 2014 (c. 26).

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Citation, commencement, effect and interpretation1.(1)

This Order may be cited as the Capital Allowances (Designated Assisted Areas) Order 2016.

(2)

This Order comes into force on 5th August 2016.

(3)

An area designated by virtue of Schedule 1 to this Order is to be treated as having been designated on 18th March 2015.

(4)

An area designated by virtue of Schedule 2 to this Order is to be treated as having been designated on 16th March 2016.

(5)

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

Designation of areas2.(1)

The areas shown enclosed by a 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 tables in Schedule 1 or Schedule 2 to this Order on the date listed in column 2 of those tables.

(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.

David EvennettMel StrideTwo of the Lords Commissioners of Her Majesty’s Treasury14th July 2016SCHEDULE 1

Articles 1(3) and 2(2)

Table 1

Name of responsible authority

Date of memorandum of understanding

Area included in the map

Enterprise Zone within which area falls

Assisted area within which area falls

England

Leeds City Council

12th June 2015

Logic Leeds

Leeds City Region

Yorkshire and the Humber

Temple Green

Leeds City Region

Yorkshire and the Humber

East Riding of Yorkshire Council and North Lincolnshire Council and North East Lincolnshire Council

20th January 2016

Able Logistics Park

Humber

Yorkshire and the Humber

Abengoa

Humber

Yorkshire and the Humber

Capitol Park Goole

Humber

Yorkshire and the Humber

Goole 36

Humber

Yorkshire and the Humber

Goole Intermodal

Humber

Yorkshire and the Humber

Great Coates

Humber

Yorkshire and the Humber

Stallingborough Strategic Employment Site

Humber

Yorkshire and the Humber

Wyre Borough Council

27th January 2016

Hillhouse

Hillhouse International Business Park

North West

Blackpool Council

28th January 2016

Blackpool Airport

Blackpool Airport

North West

Cumbria County Council and Carlisle City Council

29th January 2016

Kingmoor Park

Carlisle Kingmoor Park

North West

Cheshire West and Chester Borough Council

29th January 2016

Hooton Park

Cheshire Science Corridor

North West

Cheshire West and Chester Borough Council

29th January 2016

Ince Park (Phase 1) Ellesmere Port

Cheshire Science Corridor

North West

New Port Business Park, Ellesmere Port

Cheshire Science Corridor

North West

South Road Former Simms Recycling Ellesmere Port

Cheshire Science Corridor

North West

Thornton Science Park Ellesmere Port

Cheshire Science Corridor

North West

Stoke-on-Trent City Council

29th January 2016

Chatterley Valley East

Ceramic Valley

West Midlands

Etruria Valley

Ceramic Valley

West Midlands

Luton Borough Council

29th January 2016

Luton Airport Business Park

Luton Airport

East of England

Derby City Council

23rd June 2016

Infinity Park Derby

Infinity Park Derby Extension

East Midlands

Cornwall Council

12th June 2015

Newquay

Aerohub

Cornwall and the Isles of Scilly

Goonhilly Earth Station

Aerohub

Cornwall and the Isles of Scilly

SCHEDULE 2

Articles 1(4) and 2(2)

Table 2

Name of responsible authority

Date of memorandum of understanding

Area included in the map

Enterprise Zone within which area falls

Assisted area within which area falls

Northern Ireland

The Department for the Economy

23rd June 2016

Coleraine Industrial Area

Coleraine

Northern Ireland

Dundooan Road

Coleraine

Northern Ireland

Wales

Welsh Ministers

29th June 2016

Baglan Energy Park

Port Talbot

Wales

Industrial Estate

Port Talbot

Wales

Port Talbot Docks

Port Talbot

Wales

EXPLANATORY NOTE(This note is not part of the Order)

This Order designates areas as designated assisted areas for the purposes of section 45K of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).

Section 45K CAA 2001 provides for 100 per cent first-year capital allowances (FYAs) for companies investing in plant or machinery for use primarily in designated assisted areas within Enterprise Zones. To qualify for this relief, the expenditure must be incurred at a time when an area is designated.

Article 2 designates areas for the purposes of section 45K of CAA 2001. The designated areas are those identified on maps included in memoranda of understanding entered into for the purposes of section 45K of CAA 2001. Article 2(3) sets out that the memoranda of understanding are deposited and available for inspection by members of the public at the address shown in that provision.

Section 45K(4) provides that, where appropriate, the order may have retrospective effect. Article 1 provides that an area designated by this Order is to be treated as having been so designated at times falling on or after 18th March 2015 if the area is listed in Schedule 1 and on or after 16th March 2016 if the area is listed in Schedule 2, so that this Order will ensure that the relevant FYAs provisions may have effect in relation to expenditure incurred on or after 18th March 2015 for areas listed in Schedule 1 and on or after 16th March 2016 for areas listed in Schedule 2.

A Tax Information and Impact Note covering this instrument was published on 16th March 2016 alongside Budget 2016 and is available on the HMRC website at https://www.gov.uk/government/publications/extension-of-enhanced-capital-allowances-for-enterprise-zones/extension-of-enhanced-capital-allowances-for-enterprise-zones. It remains an accurate summary of the impacts that apply to this instrument.