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In force since 2025-02-26, 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
2025 No. 111
INCOME TAX
CORPORATION TAX
STAMP DUTY LAND TAX, ENGLAND
The Designation of Special Tax Sites (East Midlands Investment Zone) Regulations 2025
Made
4th February 2025
Laid before the House of Commons
5th February 2025
Coming into force
26th February 2025
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.
Propose a change1 Citation, commencement and interpretation
(1) These Regulations may be cited as the Designation of Special Tax Sites (East Midlands Investment Zone) Regulations 2025 and come into force on 26th February 2025.
(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 “Centre of Excellence for Modern Construction (CEMC) Tax Site” and dated 25th September 2024;
(b) the areas shown edged and hatched in red on the map entitled “Hartington Tax Site” and dated 2nd October 2024;
(c) the areas shown edged and hatched in red on the map entitled “Infinity Park Derby Tax Site” and dated 5th December 2024.
(2) The designations made by paragraph (1) take effect on 26th February 2025.
Propose a change