[F1573ASpecial tax sitesU.K.
This
adran has no associated
Nodiadau Esboniadol
In this Act “special tax site” means an area for the time being designated under section 113 of FA 2021.]
Textual Amendments
F1S. 573A substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 15