SI 2025/111 The Designation of Special Tax Sites (East Midlands Investment Zone) Regulations 2025

Published on: 06 February 2025

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Specialist Tax Statutory Instruments

Article summary

These Regulations are made to designate areas, known as ‘special tax sites’, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 and Part 4 (stamp duty land tax) of the Finance Act 2003.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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