{
  "url": "https://openlegislation.uk/special-tax-sites-applicable-sunset-date-regulations-2024/note",
  "json_url": "https://openlegislation.uk/special-tax-sites-applicable-sunset-date-regulations-2024/note.json",
  "legislation": "uksi/2024/574",
  "legislation_title": "The Special Tax Sites (Applicable Sunset Date) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/special-tax-sites-applicable-sunset-date-regulations-2024",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations extend the applicable sunset date for special tax sites.\nRegulation 2(1)(a) amends the applicable sunset date from 30th September 2026 to 30th September 2031 for special tax sites situated within a freeport in England, and special tax sites which were considered by the Treasury at the time of designation as being used, or likely to be used, for purposes connected with activities carried on, or likely to be carried on, in a freeport in England.\nRegulation 2(1)(b) amends the applicable sunset date for all other special tax sites from 30th September 2026 to 30th September 2034.\nA Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/574/note",
    "retrieved_at": "2026-10-28T21:30:12.970060+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."
}