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Legislation
Finance Act 2021

Crossheading Freeports and investment zones

  • Section 113 Designation of special tax sites
  • Section 114 Capital allowances for freeport tax sites
  • Section 115 Relief from stamp duty land tax for freeport tax sites
  1. Freeports and investment zones
  2. Relief from stamp duty land tax for freeport tax sites

Section 115 | Relief from stamp duty land tax for freeport tax sites

From legislation.gov.uk

Schedule 23 provides for relief under Part 4 of FA 2003 in the case of transactions relating to land in a freeport tax site.

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