Regulation 1 Citation and commencement
(1)
These Regulations may be cited as the Special Tax Sites (Applicable Sunset Date) Regulations 2024 and come into force on 21st May 2024.
(2)
In these Regulations, “freeport” has the meaning given by section 113(5) of the Finance Act 2021f1.
Annotations
Footnotes
- f1
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2021 c. 26. Section 113(5) was amended by section 331(4) of the Finance (No. 2) Act 2023.