---
title: "The Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations 2024"
id: 63c80aea-aaaf-4978-ad7e-6ea92508cd52
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/380
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/63c80aea-aaaf-4978-ad7e-6ea92508cd52
language: en
in_force_from: 2024-04-08
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/380/data.xml
read_on: 2026-11-10
sha256: 77781a9d9ca3e9576bffd016783881e223b9cde8873f622ffee6aa9ac6bf47d2
provisions: 3
---

# The Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations 2024

## Title and introductory text {#prelims}

2024 No. 380
INCOME TAX
CORPORATION TAX
The Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations 2024
Made
14th March 2024
Laid before the House of Commons
18th March 2024
Coming into force
8th April 2024
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 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 (Inverness and Cromarty Firth Green Freeport) Regulations 2024 and come into force on 8th April 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 “Inverness and Cromarty Firth Green Freeport Ardersier Tax Site” and dated 14th February 2024;
(b) the areas shown edged and hatched in red on the map entitled “Inverness and Cromarty Firth Green Freeport Cromarty Firth (Deephaven) Tax Site” and dated 14th February 2024;
(c) the areas shown edged and hatched in red on the map entitled “Inverness and Cromarty Firth Green Freeport Cromarty Firth (Invergordon) Tax Site” and dated 14th February 2024;
(d) the areas shown edged and hatched in red on the map entitled “Inverness and Cromarty Firth Green Freeport Cromarty Firth (Nigg) Tax Site” and dated 14th February 2024;
(e) the areas shown edged and hatched in red on the map entitled “Inverness and Cromarty Firth Green Freeport Inverness Tax Site” and dated 14th February 2024.
(2) The designations made by paragraph (1) take effect on 8th April 2024.