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In force since 2025-11-21, 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.
sha256 82a7fcc3bd656e75949a1d51677c01fd550d93ade8588336ad8fb9875162c761
3 provisions
Title and introductory text
2025 No. 1080
CORPORATION TAX
INCOME TAX
The Designation of Special Tax Sites (Flintshire and Wrexham Investment Zone) Regulations 2025
Made
14th October 2025
Laid before the House of Commons
16th October 2025
Coming into force
21st November 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 (Flintshire and Wrexham Investment Zone) Regulations 2025 and come into force on 21st November 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 “Deeside Special Tax Site” and dated July 2025;
(b) the area shown edged and hatched in red on the map entitled “Warren Hall Special Tax Site” and dated 28th July 2025;
(c) the areas shown edged and hatched in red on the map entitled “Wrexham Industrial Estate, Special Tax Site” and dated 28th July 2025.
(2) The designations made by paragraph (1) take effect on 21st November 2025.
Propose a change