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Special tax sites ‘sunset’ date extended

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The Special Tax Sites (Applicable Sunset Date) Regulations, SI 2024/574, update the sunset dates for special tax sites in freeports and investment zones, meaning that the window for claiming tax reliefs in those sites will be extended from five to ten years.

Special tax sites in freeports in England will now run until 30 September 2031, and all other special tax sites until 30 September 2034.

Issue: 1661
Categories: News
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