§ Mr. MacGregor
The approval of local enterprise agencies under section 48 of the Finance Act 1982 is now in operation. My Department has prepared guidance notes for applicants and an application form which are available from the regional offices of the Department and also from the Scottish Economic Planning Department, the Welsh Office Economic Planning Department and the Department of Economic Development in Northern Ireland.
Each Department will deal with applications in its own area but on the basis of a United Kingdom policy and procedure laid down by my Department. We have kept the scheme as simple and straightforward as possible. This is reflected in the conditions and arrangements for approval set out in the guidance notes for applicants. Approval will be back-dated so that eligible contributions made on or after 1 April 1982 will attract tax relief.