Paragraph 2 F1
In this Schedule, “special tax site” means the areas designated as special areas by—
the Designation of Special Tax Sites (Celtic Freeport) Regulations 2024 (S.I. 2024/1035) as made on 16 October 2024;
the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2024 (S.I. 2024/1286) as made on 4 December 2024.
the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025 (S.I. 2025/1079) as made on 14 October 2025.
the Designation of Special Tax Sites (Flintshire and Wrexham Investment Zone) Regulations 2025 (S.I. 2025/1080) as made on 14 October 2025.
Annotations
Textual amendments
- F1
Sch. 21A para. 2 substituted (23.1.2025) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025 (S.I. 2025/54), regs. 1(2), 2(2)
- F2
Sch. 21A para. 2(c) inserted (21.11.2025 at 12.00 a.m.) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 2) (Wales) Regulations 2025 (S.I. 2025/1209), regs. 1(2), 2(2)
- F3
Sch. 21A para. 2(d) inserted (21.11.2025 at 12.01 a.m.) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 3) (Wales) Regulations 2025 (S.I. 2025/1210), regs. 1(2), 2(2)
Notes on Schedule 21A
Textual amendments
- F1
Sch. 21A inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(5)
Notes on Part 1
Textual amendments
- F1
Sch. 21A inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(5)
Notes on Meaning of special tax site
Textual amendments
- F1
Sch. 21A inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(5)