# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 2


In this Schedule, “special tax site” means the areas designated as special areas by—
(a) the Designation of Special Tax Sites (Celtic Freeport) Regulations 2024 (S.I. 2024/1035) as made on 16 October 2024;
(b) the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2024 (S.I. 2024/1286) as made on 4 December 2024.
(c) the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025 (S.I. 2025/1079) as made on 14 October 2025.
(d) the Designation of Special Tax Sites (Flintshire and Wrexham Investment Zone) Regulations 2025 (S.I. 2025/1080) as made on 14 October 2025.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/21A/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-21A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.