The Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024

• Citation: S.I. 2024/671
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024 and come into force on 12th June 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

(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 “Grangemouth Tax Site” and dated 18th April 2024 ;

(b) the area shown edged and hatched in red on the map entitled “Mid Forth Tax Site (Burntisland)” and dated 18th April 2024 ;

(c) the areas shown edged and hatched in red on the map entitled “Mid Forth Tax Site (Leith)” and dated 18th April 2024 ;

(d) the areas shown edged and hatched in red on the map entitled “Rosyth Tax Site” and dated 18th April 2024 .

(2) The designations made by paragraph (1) take effect on 12th June 2024.