113 Designation of [special tax sites]
Finance Act 2021 (2021 c 26) | Legislation

Part 4 Miscellaneous and Final

Freeports [and Investment Zones]

113  Designation of [special tax sites]

(1)     The Treasury may by regulations designate an area in Great Britain as a special area for the purposes of—

(a)     Part 2 of CAA 2001 (plant and machinery allowances),

(b)     Part 2A of CAA 2001 (structures and buildings allowances), and

(c)     where the area is in England,

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