2024 No. 383
INCOME TAX
CORPORATION TAX
STAMP DUTY LAND TAX, ENGLAND
The Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) Regulations 2024
Made 14th March 2024
Laid before the House of Commons 18th March 2024
Coming into force 8th April 2024

The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance Act 2021.
2021 c. 26. Section 113 was amended by section 331 of, and paragraph 19 of Schedule 23 to, the Finance (No. 2) Act 2023 (c. 30).
The areas designated by these Regulations are either situated in an investment zone or considered by the Treasury as being used, or likely to be used, for purposes connected with activities carried on, or likely to be carried on, in an investment zone.
“Investment zone” is defined in section 113(5) of the Finance Act 2021 (“FA 2021”).