Part 12

Supplementary provisions
Chapter 6

Final provisions

General interpretation

Special tax sites
573A
In this Act “
special tax site
” means an area for the time being designated under section 113 of FA 2021.
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7
S. 573A substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 15