Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 23 U.K. Relief from stamp duty land tax for freeport tax sites

6 U.K. In section 86 (payment of tax)—

(a) in subsection (2), after paragraph (za) insert—

“(zb) Part 3 of Schedule 6C (relief for freeport tax sites), other than in a case to which paragraph 11 of that Schedule (alternative finance arrangements) applies,”, and

(b) in subsection (2A), after “arrangements)” insert “ or under Part 3 of Schedule 6C (relief for freeport tax sites) in a case to which paragraph 11 of that Schedule (alternative finance arrangements) applies ”.