Open at the publisher →
In force since 2024-04-08, 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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5 provisions
Title and introductory text
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.
Propose a change1 Citation, commencement and interpretation
(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.
Propose a change2 Designation of special tax sites: Liverpool City Region Investment Zone
(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.
Propose a change3 Designation of special tax sites: West Midlands Investment Zone
(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.
Propose a change4 Designation of special tax sites: North East Investment Zone
(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.
Propose a change