The Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) Regulations 2024

• Citation: S.I. 2024/383
• Sections: 4

Section 1 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.

Section 2 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.

Section 3 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.

Section 4 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.