The Designation of Special Tax Sites (East Midlands Investment Zone) Regulations 2025
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2 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.
2 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.
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