City Research Online

Abstract

Sections 331 and 332 of the Finance (No. 2) Act 2023 (FA (No.2) 2023) essentially extend the tax reliefs available in freeport sites to investment zones, and allow the timeframe within which these tax reliefs are available to be extended, by providing the power for the current deadline, or sunset date, to be amended by regulation.

Publication Type:	Article
Additional Information:	This is a pre-copyedited, author-produced version of an article accepted for publication in British Law Review following peer review. The definitive published version Kendrick, M. (2023). Finance (No. 2) Act 2023 Notes: Sections 331 – 332: freeports and investment zones. British Tax Review(4), pp. 481-485, is available online on Westlaw UK.
Subjects:	H Social Sciences > HG Finance K Law
Departments:	The City Law School The City Law School > Academic Programmes The City Law School > Institute for the Study of European Laws
SWORD Depositor:	Symplectic Administrator

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