http://www.legislation.gov.uk/uksi/2024/71/signature/made
The Designation of Special Tax Sites (Humber Freeport) Regulations 2024
King's Printer of Acts of Parliament
2024-01-23
INCOME TAX
CORPORATION TAX
STAMP DUTY LAND TAX, ENGLAND
These Regulations 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 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
Scott MannJoy MorrisseyTwo of the Lords Commissioners of His Majesty's Treasury