Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Rules definition

What does Rules mean? Rules describes the written provisions that govern how a pension scheme operates—especially occupational pension schemes—usually contained in, or annexed to, the trust deed (trust deed and rules). Legislation refers to these as scheme rules (for example, Pensions Act 1995 and Pensions Act 2004 in the UK, and the Pensions Act 1990 in Ireland). Scheme rules set out eligibility, benefit structure (defined benefit or defined contribution), contributions, service and accrual, retirement options and ages, revaluation/indexation, ill‑health and death benefits, transfers in and out, leaver provisions, forfeiture, augmentation, priority on winding‑up, discretions and decision‑making, and the scheme’s amendment and termination powers. They also...

English Freeports: special tax site reliefs, eligibility and deadlines—SDLT, SBAs/ECAs, employer NICs, business rates/retention—with overview of customs/VAT and HM Treasury powers

Published by a LexisNexis Tax expert

Practice notes

This Practice Note addresses the tax rules applicable to freeports in England. The UK government has been working with the devolved administrations on the processes for creating new freeports in Scotland, Wales and Northern Ireland. The Scottish and UK governments jointly selected two Scottish green freeports: the Firth of Forth Green Freeport and Inverness and Cromarty Firth Green Freeport. Special tax sites have been designated at the Inverness and Cromarty Firth Green Freeport with effect from 8 April 2024, and at the Forth Green Freeport with effect from 12 June 2024. The Welsh and UK governments jointly agreed to create two freeports in Wales: Anglesey Freeport and Celtic Freeport. Special tax sites have been designated at the Celtic Freeport with effect from 26 November 2024, and at the Anglesey Freeport with effect from 23 January 2025. On 26 March 2024, the previous Conservative government published high-level plans for an enhanced investment zone in Northern Ireland, intended to bring together the overall funding envelopes and objectives of freeports and investment zones in a bespoke offer for Northern Ireland. The specific design of any reliefs in Northern Ireland will need to comply with state aid obligations to the extent required under the...

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Web page updated on 21/05/2026

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