{
  "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-21A/paragraph-2",
  "json_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-21A/paragraph-2.json",
  "legislation": "anaw/2017/1",
  "legislation_title": "Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017",
  "path": "schedule/21A/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In this Schedule, “special tax site” means the areas designated as special areas by—\n(a) the Designation of Special Tax Sites (Celtic Freeport) Regulations 2024 (S.I. 2024/1035) as made on 16 October 2024;\n(b) the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2024 (S.I. 2024/1286) as made on 4 December 2024.\n(c) the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025 (S.I. 2025/1079) as made on 14 October 2025.\n(d) the Designation of Special Tax Sites (Flintshire and Wrexham Investment Zone) Regulations 2025 (S.I. 2025/1080) as made on 14 October 2025.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/1/schedule/21A/paragraph/2",
    "retrieved_at": "2026-10-29T20:18:12.749395+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}