---
title: "The Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) Regulations 2024"
id: d15e87a3-3328-42a7-98ec-7f25b1707846
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/383
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/d15e87a3-3328-42a7-98ec-7f25b1707846
language: en
in_force_from: 2024-04-08
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/383/data.xml
read_on: 2026-11-10
sha256: fd71cdbe156740f5484bececb16a3972cb74637e53de92a779a19743201a3334
provisions: 5
---

# The Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) Regulations 2024

## Title and introductory text {#prelims}

2024 No. 383
INCOME TAX
CORPORATION TAX
STAMP DUTY LAND TAX, ENGLAND
The Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) 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 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 (Liverpool City Region, West Midlands and North East Investment Zones) 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: Liverpool City Region Investment Zone {#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 marked “Liverpool City Region Combined Authority - Daresbury Tax Site” and dated 19th January 2024;
(b) the area shown edged and hatched in red on the map marked “Liverpool City Region Combined Authority - Maghull Tax Site” and dated 19th January 2024;
(c) the areas shown edged and hatched in red on the map marked “Liverpool City Region Combined Authority - St Helens Tax Site” and dated 19th January 2024.
(2) The designations made by paragraph (1) take effect on 8th April 2024.

## 3 Designation of special tax sites: West Midlands Investment Zone {#regulation-3}

(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 “Birmingham Knowledge Quarter - Tax Site” and dated 21st February 2024;
(b) the areas shown edged and hatched in red on the map entitled “West Midlands Gigapark” and dated 1st February 2024.
(2) The designations made by paragraph (1) take effect on 8th April 2024.

## 4 Designation of special tax sites: North East Investment Zone {#regulation-4}

(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 “Blyth Tax Site” and dated 26th January 2024;
(b) the areas shown edged and hatched in red on the map entitled “International Advanced Manufacturing Strategic Site (IAMSS) Tax Site” and dated 26th January 2024.
(2) The designations made by paragraph (1) take effect on 8th April 2024.