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2.—(1) The following areas are designated(1) as special areas(2) 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(3);
(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(4);
(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(5).
(2) The designations made by paragraph (1) take effect on 8th April 2024.
The relevant investment zone for these designations is the area known as the “Liverpool City Region Investment Zone”, which is identified as three areas edged in blue on the map entitled “Liverpool City Region Investment Zone Outer Boundary” and dated 18th January 2024, published with the consent of the Treasury for the purposes of section 113 of FA 2021. The map is available electronically at https://www.gov.uk/government/collections/maps-of-investment-zones-and-investment-zone-tax-sites . A person unable to access the document electronically can arrange access to a hard copy by inspection free of charge at 1 Horse Guards Road, London SW1A 2HQ.
Areas so designated are known as “special tax sites” under section 113(1) of FA 2021.
The map marked “Liverpool City Region Combined Authority - Daresbury Tax Site” and dated 19th January 2024 is available electronically at https://www.gov.uk/government/publications/maps-of-liverpool-city-region-investment-zone-tax-sites. A person unable to access the document electronically can arrange access to a hard copy by inspection free of charge at 1 Horse Guards Road, London SW1A 2HQ. The areas designated are known as the “Daresbury Tax Site”.
The map marked “Liverpool City Region Combined Authority - Maghull Tax Site” and dated 19th January 2024 is available electronically at https://www.gov.uk/government/publications/maps-of-liverpool-city-region-investment-zone-tax-sites. A person unable to access the document electronically can arrange access to a hard copy by inspection free of charge at 1 Horse Guards Road, London SW1A 2HQ. The area designated is known as the “Maghull Tax Site”.
The map marked “Liverpool City Region Combined Authority - St Helens Tax Site” and dated 19th January 2024 is available electronically at https://www.gov.uk/government/publications/maps-of-liverpool-city-region-investment-zone-tax-sites. A person unable to access the document electronically can arrange access to a hard copy by inspection free of charge at 1 Horse Guards Road, London SW1A 2HQ. The areas designated are known as the “St Helens Tax Site”.
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