The Designation of Special Tax Sites (Glasgow City Region Investment Zone) Regulations 2026
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2 Designation of special tax sites
(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.
2 Designation of special tax sites
(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.
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