SI explanatory text
These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).
Designation of Special Tax Sites (North East of Scotland Investment Zone) Regulations 2026
SI explanatory text
These Regulations designate areas, known as a “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).
Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025
SI explanatory text
These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).
Designation of Special Tax Sites (Flintshire and Wrexham Investment Zone) Regulations 2025
SI explanatory text
These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).
SI explanatory text
These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) Regulations 2024
SI explanatory text
These Regulations make provision under paragraph 16(2) of Schedule 26 to the Finance Act 2021 for the assessment of penalties for failure to pay tax (“late payment penalties”). That Schedule provides for a two-penalty model for late payment penalties. These Regulations concern the second late payment penalty.
Designation of Special Tax Sites (Celtic Freeport) Regulations 2024
SI explanatory text
These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).
Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024
SI explanatory text
These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).
Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations 2024
SI explanatory text
These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).
Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) Regulations 2024
SI explanatory text
These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
Designation of Special Tax Sites (Humber Freeport) Regulations 2024
SI explanatory text
These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
SI explanatory text
These Regulations, which come into force on 1st July 2023, amend the Plastic Packaging Tax (General) Regulations 2022 (S.I. 2022/117) (“the PPT Regulations”) in order to make a change to the way in which tax credits are claimed in respect of plastic packaging tax.
Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) (No. 2) Regulations 2022
SI explanatory text
These Regulations designate an area, known as a “freeport tax site”, as a special area for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
SI explanatory text
These Regulations designate an area, known as a “freeport tax site”, as a special area for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) Regulations 2022
SI explanatory text
These Regulations designate areas, known as “freeport tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations 2022
SI explanatory text
These Regulations provide that section 26 of the Finance Act 2021 (c. 26) (“FA 2021”) is to also have effect for the tax year 2022-23. Section 26 FA 2021 provides that no liability to income tax arises in respect of the provision to an employee of a coronavirus diagnostic test, or the payment or reimbursement to or in respect of an employee for the cost of such a test. As enacted section 26 FA 2021 has effect for tax years 2020-21 and 2021-22, and these Regulations extend the effect of that section for the tax year 2022-23.
Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022
SI explanatory text
These Regulations make provision relating to restriction on the use of rebated diesel and biofuels to specified categories of machines introduced by the Finance Act 2021 (c. 26) and the Finance Act 2022 (c. 3).
SI explanatory text
The Regulations, with effect from 4th April 2022, make administrative provision for the purposes of Schedule 33 to the Finance Act 2021 (c. 26) (“the Schedule”).
Designation of Freeport Tax Sites (East Midlands Freeport) Regulations 2022
SI explanatory text
These Regulations designate areas, known as “freeport tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
Designation of Freeport Tax Sites (Liverpool City Region Freeport) Regulations 2022
SI explanatory text
These Regulations designate areas, known as “freeport tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
Designation of Freeport Tax Sites (Solent Freeport) Regulations 2022
SI explanatory text
These Regulations designate areas, known as “freeport tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
SI explanatory text
These Regulations designate areas, known as “freeport tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
Designation of Freeport Tax Sites (Humber Freeport) Regulations 2021
SI explanatory text
These Regulations designate areas, known as “freeport tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
Designation of Freeport Tax Sites (Teesside Freeport) Regulations 2021
SI explanatory text
These Regulations designate areas, known as “freeport tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
Designation of Freeport Tax Sites (Thames Freeport) Regulations 2021
SI explanatory text
These Regulations designate areas, known as “freeport tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021
SI explanatory text
These Regulations amend certain provisions in the Value Added Tax Act 1994 (c. 23) (“VATA”) which concern the application of VAT in relation to goods in Northern Ireland pursuant to the United Kingdom’s obligations under the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement (“the Protocol”).
Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021
SI explanatory text
These Regulations amend certain provisions of primary and secondary legislation concerning the VAT treatment of distance selling transactions in Northern Ireland and makes other miscellaneous amendments to provisions relating to VAT.
Corporation Tax (Carry Back of Losses: Temporary Extension) Regulations 2021
SI explanatory text
Section 18 of, and Schedule 2 to, the Finance Act 2021 (ch. 26, “FA21”) provide for a temporary extension to the carry back of trading losses from one year to three years, for losses up to £2,000,000 per 12-month period for companies and groups of companies. This has effect for companies with accounting periods ending between 1 April 2020 and 31 March 2022. A company may not make a claim that exceeds £200,000 unless the total of all other claims made by the company, and any other members of the group of which the company is part, does not exceed £2,000,000. In order to apply this £2,000,000 cap, FA21 requires groups to specify on a loss carry-back allocation statement how the losses are to be applied. These Regulations provide for the requirements for the submission of loss carry-back allocation statements.