# The Water Reorganisation (Capital Allowances) Order 1989 S.I. 1989/2017 · made 1 November 1989 Section 2(3) of the Capital Allowances Act 1968 provides for the calculation of the writing-down allowance in respect of a period which ends after the sale of the relevant interest in an industrial building or structure by reference to the residue of certain expenditure. The writing-down allowance for a chargeable period is the residue reduced in the proportion which the length of the chargeable period bears to the unexpired part, at the date of sale, of the period of 25 or, in certain cases, 50 years beginning with the date on which the building or structure was first used. Made under: Water Act 1989 (Section 95) PDFs: Printed copy https://openlegislation.uk/water-reorganisation-capital-allowances-order-1989/pdf/uksi_19892017_en.pdf ## Introductory text WATER, ENGLAND AND WALES Made 1st November 1989 Coming into force 15th November 1989 The Secretary of State for Wales, in relation to the successor company nominated by him, and the Secretary of State for the Environment, in relation to the other successor companies, in exercise of the powers conferred on them by section 95(1) and (2) of the Water Act 1989 and with the consent of the Treasury, hereby make the following Order:– ## 1 Citation, commencement and interpretation (1) This Order may be cited as the Water Reorganisation (Capital Allowances) Order 1989 and shall come into force on 15th November 1989. (2) In this Order “the Act” means the Water Act 1989. ## 2 Writing-down allowances – industrial buildings and structures (1) The amount specified in column (2) of Part I or Part II of Schedule 1 to this Order in relation to a successor company (being a company wholly owned by the Crown) shall be taken, for the purposes of subsection (3) of section 2 of the Capital Allowances Act 1968 (writing-down allowances), to be the residue on the transfer date of expenditure in relation to which the property vested in that company in accordance with a scheme under Schedule 2 to the Act and described in column (1) of the said Part I or Part II is a relevant interest for the purposes of the said section 2. (2) The period specified in column (3) of Part I or Part II of Schedule 1 in relation to a successor company shall be treated, for the purposes of the said section 2, and in relation to the property vested and described as mentioned in paragraph (1), as the part of the period of 25 or, as the case may be, 50 years which is unexpired on the transfer date. ## 3 Writing-down allowances – machinery and plant For the purposes of section 95(2) of the Act, each successor company (being a company wholly owned by the Crown) shall be treated as having incurred on the transfer date capital expenditure of the amount specified in relation to that company in column (2) of Schedule 2 to this Order in respect of the deemed acquisition for the purposes for which they are used by that company on and after that date of the motor cars, plant and machinery vested in it in accordance with a scheme under Schedule 2 to the Act and described in column (1) of Schedule 2 to this Order. ## Signature Peter Walker Secretary of State for Wales 30th October 1989 Chris Patten Secretary of State for the Environment 31st October 1989 We consent, Stephen Dorrell David Lightbown Two of the Lords Commissioners of Her Majesty’s Treasury 1st November 1989 ## Schedule 1: WRITING-DOWN ALLOWANCES – INDUSTRIAL BUILDINGS AND STRUCTURES ## I specific property (1) (2) (3) Description of property Amount of Residue £000 Unexpired period (years) Rutland Dam, Sykes Lane, Empingham, Near Oakham, Rutland 15,467 12 Caldecote Lake, Buckinghamshire 6,230 20 Alton Dam, Holbrook Road, Stutton, Ipswich, Suffolk 4,531 13 Grafham Reservoir, Perry, Huntingdon, Cambridgeshire 1,353 2 Riby St. pumping station, Grimsby, South Humberside 509 24 Heigham Water Treatment Works, modernisation, Heigham Street, Norwich 471 24 Alton Water Treatment Works, Holbrook Road, Stutton, Ipswich, Suffolk 430 22 River Ancholme Intake transfer and treatment scheme, Brigg, South Humberside 394 12 Tilbury Sewage Treatment Works, secondary treatment plant, Fort Road, Tilbury, Essex 243 23 Wing Water Treatment Works, Morcott Road, Wing, Oakham, Rutland, Leicestershire 242 13 Pyewipe Pumping Station, Grimsby, South Humberside 237 18 Cotton Valley Sewage Treatment Works (Stage 2), Pineham, Milton Keynes 173 24 Cotton Valley Sewage Treatment Works (Stage 1), Pineham, Milton Keynes 155 12 Boston Sewage Treatment Works, Blue Anchor Bight, Boston, Lincolnshire 140 15 March Sewage Treatment Works, Creek Fen, March, Cambridgeshire 130 15 Spalding Sewage Treatment Works, West Marsh Road, Spalding, Lincolnshire 111 16 Bedford Sewage Treatment Works, Summerhouse Hill, Meadow Lane, Cardington, Bedfordshire 87 19 Wisbech Sewage Treatment Works, River Road, West Walton, Wisbech, Cambridgeshire 83 15 Southend Sewage Treatment Works extension, Eastern Avenue, Southend-on-Sea, Essex 60 24 Chelmsford Sewage Treatment Works extension, Brookend Road, Chelmsford, Essex 50 24 Grimsby outfall – Humber estuary 37 19 ## II other property (1) (2) (3) Description of property Amount of Residue Unexpired period (years) All other property qualifying as an industrial building or structure within the meaning of Chapter 1 of Part I of the Capital Allowances Act 1968. £49,548,000 10 ## I specific property (1) (2) (3) Description of property Amount of Residue £000 Unexpired period (years) Wye-Usk transfer pipeline and facilities at Court Farm, Cwmbran, Newport, Gwent 520 22 Eign Sewage Treatment Works, Rotherwas, Hereford 405 12 Cilfynydd Sewage Treatment Works, Pontypridd, Mid Glamorgan 145 16 ## II other property (1) (2) (3) Description of property Amount of Residue Unexpired period (years) All other property qualifying as an industrial building or structure within the meaning of Chapter 1 of Part I of the Capital Allowances Act 1968. £47,192,000 10 ## I specific property (1) (2) (3) Description of property Amount of Residue £000 Unexpired period (years) Dams at Kielder and transfer works to the Wear and Tees from the Tyne Valley 33,402 18 Tyneside Sewerage Scheme, Tyne and Wear 10,890 18 Portrack Sewage Treatment Works, Stockton, Cleveland 1,444 20 Langbaurgh Regional Sewerage Scheme and Sewage Treatment Works at Marske, Cleveland 690 23 ## II other property (1) (2) (3) Description of property Amount of Residue Unexpired period (years) All other property qualifying as an industrial building or structure within the meaning of Chapter 1 of Part I of the Capital Allowances Act 1968. £9,922,000 10 ## I specific property (1) (2) (3) Description of property Amount of Residue £000 Unexpired period (years) River Lune intake and pipeline to Abbeystead outfall into River Wyre, Lancashire 1,889 19 Prescot Reservoir, 107 St. Helens Road, Prescot, Merseyside 1,512 18 Sewage Treatment Works at Hyde and Dukinfield 775 22 Hoscar Sewage Treatment Works, Deans Lane, Hoscar, nr. Ormskirk 619 11 Whaley Bridge Sewage Treatment Works extension, Bridgemont, Stockport 293 19 Oldham to Davyhulme sludge pipeline 254 21 Eccles Treatment Works, Peel Green Road, Eccles, Manchester 244 17 Draw off works and aqueduct from Haweswater to Watchgate Water Treatment Works, Cumbria 239 14 Anchorsholme Sea Outfall and pumping plant 138 14 Pipeline from Davyhulme to Hollins Green 98 22 ## II other property (1) (2) (3) Description of property Amount of Residue Unexpired period (years) All other property qualifying as an industrial building or structure within the meaning of Chapter 1 of Part I of the Capital Allowances Act 1968. £77,687,000 10 ## I specific property (1) (2) (3) Description of property Amount of Residue £000 Unexpired period (years) Foremark Reservoir, Milton nr Derby 3,972 14 Bamford Sewage Treatment Works, Salter Gate Lane, Bamford nr. Sheffield 450 24 ## II other property (1) (2) (3) Description of property Amount of Residue £000 Unexpired period (years) All other property qualifying as an industrial building or structure within the meaning of Chapter 1 of Part I of the Capital Allowances Act 1968. £39,573,000 10 ## I specific property (1) (2) (3) Description of property Amount of Residue £000 Unexpired period (years) Headworks and pumping station, Ryde, Isle of Wight 1,693 24 Sewage Treatment Works (Phase 1), Newgate Lane, Peel Common 1,018 17 Water Treatment Works, River Rother, Hardham 974 20 Sewage Disposal Works, Botolphs Bridge Road, West Hythe 384 24 Pumping station, Bexhill Road 371 24 Sewage Treatment Works, North of Christs Hospital, Horsham 349 14 Sewage Treatment Works, Bury Road, Marchwood 181 16 Sewage Treatment Works (Phase 2), Newgate Lane, Peel Common 121 19 Foul drainage pumping station, South of Rock-a-Nore Road, Hastings 58 22 Pumping station, East Cowes Road, Isle of Wight 42 24 Pumping station, adjacent Tanners Bridge, Sellinge 31 24 ## II other property (1) (2) (3) Description of property Amount of Residue Unexpired period (years) All other property qualifying as an industrial building or structure within the meaning of Chapter 1 of Part I of the Capital Allowances Act 1968. £31,488,000 10 ## I specific property (1) (2) (3) Description of property Amount of Residue £000 Unexpired period (years) Wimbleball Lake, Brompton Regis, Somerset 12,388 15 Colliford Dam, St Neot, Cornwall 4,781 20 Pynes Water Treatment Works uprating, Upton Pyne, Exeter, Devon 1,771 21 Tavy interim supply, pumping station and upgrading treatment works, North Plymouth, Devon 1,293 21 Sewerage system and pumping station, Totnes, Devon 447 20 ## II other property (1) (2) (3) Description of property Amount of Residue Unexpired period (years) All other property qualifying as an industrial building or structure within the meaning of Chapter 1 of Part I of the Capital Allowances Act 1968. £13,015,000 10 ## I specific property (1) (2) (3) Description of property Amount of Residue £000 Unexpired period (years) Fobney Development Water Treatment Works 4,288 18 Datchett Reservoir, Staines, Middlesex 4,159 11 ## II other property (1) (2) (3) Description of property Amount of Residue Unexpired period (years) All other property qualifying as an industrial building or structure within the meaning of Chapter 1 of Part I of the Capital Allowances Act 1968. £49,569,000 10 ## I specific property (1) (2) (3) Description of property Amount of Residue £000 Unexpired period (years) Weymouth and Portland Main Drainage Works serving Weymouth and Portland and leading to new Long Sea Outfall 2,606 22 Holdenhurst Sewage Treatment Works extension, Riverside Drive, Castle Lane, Bournemouth 902 20 Weymouth Headworks and Long Sea Outfall Ryemead Lane, Wyke Regis, Weymouth to Chesil Beach (offshore) 447 19 Southern Foul Water Interceptor System, Bristol 39 20 ## II other property (1) (2) (3) Description of property Amount of Residue Unexpired period (years) All other property qualifying as an industrial building or structure within the meaning of Chapter 1 of Part I of the Capital Allowances Act 1968. £2,581,000 10 ## I specific property (1) (2) (3) Description of property Amount of Residue £000 Unexpired period (years) Grimwith Reservoir and water supply facility, Hebden, Skipton, N. Yorkshire 18,012 22 River intake and water treatment works, Loftsome Bridge, Wressle 10,827 16 New depot, Western Way, Halifax Road, Bradford 3,597 23 Water Treatment Works, Manchester Road, Langsett, Stocksbridge, Sheffield 3,011 22 River intake and water treatment works, Moor Monkton, Yorkshire 1,349 15 Water supply facility and mains, Elvington Treatment Works, York 1,133 10 Blackmoorfoot Water Treatment Works, Gillroyd Lane, Linthwaite, Huddersfield 804 22 Sewage Treatment Works, Woodhouse Mill, Retford Road, Sheffield 703 15 Extension to sewage treatment works, Caldervale Road, Wakefield 513 21 Sewage Treatment Works, Alsing Road, Sheffield 497 20 Filter distribution system, Ainsbury House, Idle, Bradford 485 20 Reconstruction of sewage treatment works, Ashgrove Road, Huddersfield 288 16 Sewage Treatment Works, Ouston Lane, Tadcaster 281 19 Long Sea Outfall, South Marine Drive, Bridlington, Humberside 210 19 ## II other property (1) (2) (3) Description of property Amount of Residue Unexpired period (years) All other property qualifying as an industrial building or structure within the meaning of Chapter 1 of Part I of the Capital Allowances Act 1968. £22,115,000 10 ## Schedule 2: WRITING-DOWN ALLOWANCES – MACHINERY AND PLANT ## I motor cars (1) (2) Description Amount of capital expenditure 45 motor cars, of which the estimated value of each exceeds £8,000 £454,890 ## II other machinery and plant (1) (2) Description Amount of capital expenditure All machinery and plant, other than that referred to in Part I above, to which Chapter I of Part III of the Finance Act 1971 applies. £1,148,970,000 ## I motor cars (1) (2) Description Amount of capital expenditure 30 motor cars, of which the estimated value of each exceeds £8,000 £291,762 ## II other machinery and plant (1) (2) Description Amount of capital expenditure All machinery and plant, other than that referred to in Part I above, to which Chapter I of Part III of the Finance Act 1971 applies. £451,096,000 ## I motor cars (1) (2) Description Amount of capital expenditure One motor car £15,205 ## II other machinery and plant (1) (2) Description Amount of capital expenditure All machinery and plant, other than that referred to in Part I above, to which Chapter I of Part III of the Finance Act 1971 applies. £344,413,000 ## I motor cars (1) (2) Description Amount of capital expenditure Four motor cars, of which the estimated value of each exceeds £8,000. £71,000 ## II other machinery and plant (1) (2) Description Amount of capital expenditure All machinery and plant, other than that referred to in Part I above, to which Chapter I of Part III of the Finance Act 1971 applies. £1,076,021,000 ## I motor cars (1) (2) Description Amount of capital expenditure 30 motor cars, of which the estimated value of each exceeds £8,000 £330,009 ## II other machinery and plant (1) (2) Description Amount of capital expenditure All machinery and plant, other than that referred to in Part I above, to which Chapter I of Part III of the Finance Act 1971 applies. £1,018,035,000 ## I motor cars (1) (2) Description Amount of capital expenditure 9 motor cars, of which the estimated value of each exceeds £8,000 £84,329 ## II other machinery and plant (1) (2) Description Amount of capital expenditure All machinery and plant, other than that referred to in Part I above, to which Chapter I of Part III of the Finance Act 1971 applies. £559,441,000 ## I motor cars (1) (2) Description Amount of capital expenditure 8 motor cars, of which the estimated value of each exceeds £8,000 £101,653 ## II other machinery and plant (1) (2) Description Amount of capital expenditure All machinery and plant, other than that referred to in Part I above, to which Chapter I of Part III of the Finance Act 1971 applies. £281,520,000 ## I motor cars (1) (2) Description Amount of capital expenditure None Nil ## II other machinery and plant (1) (2) Description Amount of capital expenditure All machinery and plant, other than that referred to in Part I above, to which Chapter I of Part III of the Finance Act 1971 applies. £1,031,962,000 ## I motor cars (1) (2) Description Amount of capital expenditure 31 motor cars, of which the estimated value of each exceeds £8,000 £302,721 ## II other machinery and plant (1) (2) Description Amount of capital expenditure All machinery and plant other than that referred to in Part I above to which Chapter I of Part III of the Finance Act 1971 applies. £460,623,000 ## I motor cars (1) (2) Description Amount of capital expenditure 12 motor cars, of which the estimated value of each exceeds £8,000 £135,178 ## II other machinery and plant (1) (2) Description Amount of capital expenditure All machinery and plant other than that referred to in Part I above to which Chapter I of Part III of the Finance Act 1971 applies. £783,817,000 ## Explanatory note (This note is not part of the Order) Section 2(3) of the Capital Allowances Act 1968 provides for the calculation of the writing-down allowance in respect of a period which ends after the sale of the relevant interest in an industrial building or structure by reference to the residue of certain expenditure. The writing-down allowance for a chargeable period is the residue reduced in the proportion which the length of the chargeable period bears to the unexpired part, at the date of sale, of the period of 25 or, in certain cases, 50 years beginning with the date on which the building or structure was first used. Article 2(1) of this Order and Schedule 1 specify for the purposes of section 2 of the 1968 Act the amount that is to be taken as the residue in relation to industrial buildings and structures which vested on the transfer date (1st September 1989), in accordance with schemes made under Schedule 2 to the Water Act 1989, in companies which succeeded the water authorities. Article 2(2) and Schedule 1 specify in relation to those buildings and structures the period which is to be treated as the unexpired part of the period of 25 or, as the case may be, 50 years. Article 3 of the Order and Schedule 2 specify the amount of capital expenditure that the successor companies are deemed to have incurred on the transfer date in respect of machinery and plant which vested in them in accordance with Schedule 2 schemes. Those amounts are relevant for the purpose of calculating the capital allowances in respect of machinery and plant for which Chapter I of Part III of the Finance Act 1971 provides. --- Source: https://www.legislation.gov.uk/uksi/1989/2017 (the official version) Page: https://openlegislation.uk/water-reorganisation-capital-allowances-order-1989 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.