F1Schedule 16D (introduced by section 27)Green Freeports Relief

PART 1Introductory

Overview

1.

(1)

This schedule provides for relief in the case of transactions relating to land in a green freeport tax site.

(2)

It is arranged as follows—

  • Part 2 makes provision about the circumstances in which relief is available,

  • Part 3 defines key terms,

  • Part 4 makes provision about withdrawal of the relief,

  • Part 5 makes provision about cases involving alternative finance arrangements.