---
title: "The Designation of Special Tax Sites (Glasgow City Region Investment Zone) Regulations 2026"
id: 5c756f09-6fe5-4fda-ba64-0b49f88805ce
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/92
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/5c756f09-6fe5-4fda-ba64-0b49f88805ce
language: en
in_force_from: 2026-02-26
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/92/data.xml
read_on: 2026-11-10
sha256: 1654215d8570d18377314153572b42c6e5409db67bb7fd8b396f4077e1613af3
provisions: 3
---

# The Designation of Special Tax Sites (Glasgow City Region Investment Zone) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 92
CORPORATION TAX
INCOME TAX
The Designation of Special Tax Sites (Glasgow City Region Investment Zone) Regulations 2026
Made
3rd February 2026
Laid before the House of Commons
5th February 2026
Coming into force
26th February 2026
The Treasury make these 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 an investment zone 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 an investment zone.

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

(1) These Regulations may be cited as the Designation of Special Tax Sites (Glasgow City Region Investment Zone) Regulations 2026 and come into force on 26th February 2026.
(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 areas shown edged and hatched in red on the map entitled “GCR IZ Tax Site (AMIDS and Airport)” and dated 9th December 2025 are designated as special areas for the purposes referred to in section 113(1) of the Finance Act 2021.
(2) The designation made by paragraph (1) takes effect on 26th February 2026.