---
title: "The Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024"
id: 09d89712-b83f-4c58-bc43-439924ee67c4
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/671
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/09d89712-b83f-4c58-bc43-439924ee67c4
language: en
in_force_from: 2024-06-12
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/671/data.xml
read_on: 2026-11-10
sha256: a356715c6880a85d400bb1d41165fb5ec77a58a664facb6e4edcbd462c8d7c55
provisions: 3
---

# The Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024

## Title and introductory text {#prelims}

2024 No. 671
INCOME TAX
CORPORATION TAX
The Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024
Made
21st May 2024
Laid before the House of Commons
22nd May 2024
Coming into force
12th June 2024
The Treasury make the following Regulations in exercise of the powers conferred by section 113 of the Finance Act 2021.
The areas designated by these Regulations are either situated in a freeport or considered by the Treasury as being used, or likely to be used, for purposes connected with activities carried on, or likely to be carried on, in a freeport.

## 1 Citation, commencement and interpretation {#regulation-1}

(1) These Regulations may be cited as the Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024 and come into force on 12th June 2024.
(2) In these Regulations, a reference to an area “shown edged and hatched in red” on a map is a reference to the hatched area extending up to the red edging, but not including the red edging itself.

## 2 Designation of special tax sites {#regulation-2}

(1) The following areas are designated as special areas for the purposes referred to in section 113(1) of the Finance Act 2021—
(a) the areas shown edged and hatched in red on the map entitled “Grangemouth Tax Site” and dated 18th April 2024;
(b) the area shown edged and hatched in red on the map entitled “Mid Forth Tax Site (Burntisland)” and dated 18th April 2024;
(c) the areas shown edged and hatched in red on the map entitled “Mid Forth Tax Site (Leith)” and dated 18th April 2024;
(d) the areas shown edged and hatched in red on the map entitled “Rosyth Tax Site” and dated 18th April 2024.
(2) The designations made by paragraph (1) take effect on 12th June 2024.