SI 2021/1389 The Designation of Freeport Tax Sites (Freeport East) Regulations 2021

Published on: 10 December 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations designate those freeport tax sites within, or connected to, a freeport in which plant and machinery allowances, structures and buildings allowances and stamp duty land tax reliefs are available. These Regulations come into force on 30 December 2021.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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