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

• Citation: S.I. 2021/1389
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Designation of Freeport Tax Sites (Freeport East) Regulations 2021 and come into force on 30th December 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 areas shown edged and hatched in red on the map entitled “Tax Site 1: Harwich Tax Site Tendring” and dated 24th November 2021 ;

(b) the area shown edged and hatched in red on the map entitled “Tax Site 2: Gateway 14, Mid-Suffolk” and dated 25th November 2021 ;

(c) the areas shown edged and hatched in red on the map entitled “Tax Site 3: Felixstowe Tax Site, East Suffolk” and dated 24th November 2021 .

(2) The designations made by paragraph (1) take effect on 30th December 2021.