PART 4 U.K. Miscellaneous and final

Freeports [F1 and investment zones] U.K.

Textual Amendments

F1 Words in s. 113 cross-heading inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 18

115 Relief from stamp duty land tax for freeport tax sites U.K.

Schedule 23 provides for relief under Part 4 of FA 2003 in the case of transactions relating to land in a freeport tax site.