
1 

(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 

(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 
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.
Peter Walker
Secretary of State for Wales
30th October 1989Chris Patten
Secretary of State for the Environment
31st October 1989We consent,
Stephen Dorrell
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
1st November 1989
SCHEDULE 1
Article 2

A. Anglian Water Services Limited
PART I

(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
PART II

(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
B. Dwr Cymru Cyfyngedig
PART I

(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
PART II

(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
C. Northumbrian Water Limited
PART I

(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
PART II

(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
D. North West Water Limited
PART I

(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
PART II

(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
E. Severn Trent Water Limited
PART I

(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
PART II

(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
F. Southern Water Services Limited
PART I

(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
PART II

(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
G. South West Water Services Limited
PART I

(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
PART II

(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
H. Thames Water Utilities Limited
PART I

(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
PART II

(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. Wessex Water Services Limited
PART I

(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
PART II

(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
J. Yorkshire Water Services Limited
PART I

(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
PART II

(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
Article 3

A. Anglian Water Services Limited
PART I

(1) (2)
Description Amount of capital expenditure
45 motor cars, of which the estimated value of each exceeds £8,000 £454,890
PART II

(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
B. Dwr Cymru Cyfyngedig
PART I

(1) (2)
Description Amount of capital expenditure
30 motor cars, of which the estimated value of each exceeds £8,000 £291,762
PART II

(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
C. Northumbrian Water Limited
PART I

(1) (2)
Description Amount of capital expenditure
One motor car £15,205
PART II

(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
D. North West Water Limited
PART I

(1) (2)
Description Amount of capital expenditure
Four motor cars, of which the estimated value of each exceeds £8,000. £71,000
PART II

(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
E. Severn Trent Water Limited
PART I

(1) (2)
Description Amount of capital expenditure
30 motor cars, of which the estimated value of each exceeds £8,000 £330,009
PART II

(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
F. Southern Water Services Limited
PART I

(1) (2)
Description Amount of capital expenditure
9 motor cars, of which the estimated value of each exceeds £8,000 £84,329
PART II

(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
G. South West Water Services Limited
PART I

(1) (2)
Description Amount of capital expenditure
8 motor cars, of which the estimated value of each exceeds £8,000 £101,653
PART II

(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
H. Thames Water Utilities Limited
PART I

(1) (2)
Description Amount of capital expenditure
None Nil
PART II

(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. Wessex Water Services Limited
PART I

(1) (2)
Description Amount of capital expenditure
31 motor cars, of which the estimated value of each exceeds £8,000 £302,721
PART II

(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
J. Yorkshire Water Services Limited
PART I

(1) (2)
Description Amount of capital expenditure
12 motor cars, of which the estimated value of each exceeds £8,000 £135,178
PART II

(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