The Designation of Freeport Tax Sites (Teesside Freeport) Regulations 2021

• Citation: S.I. 2021/1194
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Designation of Freeport Tax Sites (Teesside Freeport) Regulations 2021 and come into force on 19th November 2021.

(2) In these Regulations, a reference to an area “shown edged and hatched in red” on a map is a reference to the hatched area extending up to the red edging, but not including the red edging itself.

Section 2 Designation of freeport tax sites

(1) The following areas are designated as special areas for the purposes referred to in section 113(1)(a), (b) and (c) of the Finance Act 2021—

(a) the area shown edged and hatched in red on the map entitled “Wilton International Tax Zone OBC” and dated 11th October 2021 ;

(b) the area shown edged and hatched in red on the map entitled “Teesside Freeport Teesworks East Tax Site” and dated 31st August 2021 ;

(c) the area shown edged and hatched in red on the map entitled “Teesside Freeport Teesworks West Tax Site” and dated 31st August 2021 .

(2) The designations made by paragraph (1) take effect on 19th November 2021.