Statutory Instruments
2016 No. 751
Corporation Tax
The Capital Allowances (Designated Assisted Areas) Order 2016
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. —(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 areas
2. —(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 Evennett
Mel Stride
Two of the Lords Commissioners of Her Majesty’s Treasury
14th July 2016
Articles 1(3) and 2(2)
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 Enterprise Zone | Yorkshire and the Humber |
| East Riding of Yorkshire Council and North Lincolnshire Council and North East Lincolnshire Council | 20th January 2016 | Great Coates | Humber Enterprise Zone | North East |
| Wyre Borough Council | 27th January 2016 | Hillhouse | Hillhouse International Business Park Enterprise Zone | North West |
| Blackpool Council | 28th January 2016 | Blackpool Airport | Blackpool Airport Enterprise Zone | North West |
| Cumbria County Council and Carlisle City Council | 29th January 2016 | Kingmoor Park | Kingmoor Park Enterprise Zone | North West |
| Cheshire West and Chester Borough Council | 29th January 2016 | South Road Former Simms Recycling Ellesmere Port | Cheshire Science Corridor Enterprise Zone | North West |
| Thornton Science Park | Cheshire Science Corridor Enterprise Zone | North West | ||
| South Road Former Simms Recycling Ellesmere Port | Cheshire Science Corridor Enterprise Zone | North West | ||
| Cheshire West and Chester Borough Council | 29th January 2016 | Ince Park (Phase 1) Ellesmere Port | Cheshire Science Corridor Enterprise Zone | North West |
| Stock-on-Trent City Council | 29th January 2016 | Chatterley Valley East | Ceramic Valley Enterprise Zone | West Midlands |
| Etruria Valley | Ceramic Valley Enterprise Zone | West Midlands | ||
| Temple Green | Ceramic Valley Enterprise Zone | West Midlands | ||
| Luton Borough Council | 29th January 2016 | Luton Airport Business Park | Luton Airport Enterprise Zone | East of England |
| Derby City Council | 23rd June 2016 | Infinity Park | Nottingham and Derby Enterprise Zone | East Midlands |
| Cornwall Council | 12th June 2015 | Newquay | Aerohub Enterprise Zone | Cornwall and the Isles of Scilly |
| Goonhilly Earth Station | Aerohub Enterprise Zone | Cornwall and the Isles of Scilly |
Articles 1(4) and 2(2)
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 |
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) .