# The Capital Allowances (Designated Assisted Areas) Order 2016 S.I. 2016/751 · made 14 July 2016 · revised to 8 May 2018 This Order designates areas as designated assisted areas for the purposes of section 45K of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). Made under: Capital Allowances Act 2001 (Section 45K) PDFs: Printed copy https://openlegislation.uk/capital-allowances-designated-assisted-areas-order-2016/pdf/uksi_20160751_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/capital-allowances-designated-assisted-areas-order-2016/pdf/uksiem_20160751_en.pdf ## Introductory text Corporation Tax Made 14th July 2016 Laid before the House of Commons 14th July 2016 Coming into force 5th 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. ## 1 Citation, commencement, effect and interpretation (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. ## 2 Designation of areas (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. ## Signature David Evennett Mel Stride Two of the Lords Commissioners of Her Majesty’s Treasury 14th July 2016 ## Schedule 1 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 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. --- Source: https://www.legislation.gov.uk/uksi/2016/751 (the official version) Page: https://openlegislation.uk/capital-allowances-designated-assisted-areas-order-2016 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.