The Designation of Special Tax Sites (North East of Scotland Investment Zone) Regulations 2026
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”).
Lifecycle
Department
Made
03 Feb 2026
—
In force
26 Feb 2026
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance Act 2021. The areas designated by these Regulations are either situated in an investment zone or considered by the Treasury as being used, or likely to be used, for purposes connected with activities carried on, or likely to be carried on, in an investment zone.
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