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In force since 2024-06-12, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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3 provisions
Title and introductory text
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.
Propose a change1 Citation, commencement and interpretation
(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.
Propose a change2 Designation of special tax sites
(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.
Propose a change