The Designation of Freeport Tax Sites (East Midlands Freeport) Regulations 2022

• Citation: S.I. 2022/184
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Designation of Freeport Tax Sites (East Midlands Freeport) Regulations 2022 and come into force on 22nd March 2022.

(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 “East Midlands Gateway and Industrial Cluster Tax Site” and dated 9th February 2022 ;

(b) the area shown edged and hatched in red on the map entitled “East Midlands Intermodal Park (EMIP) Tax Site” and dated 3rd November 2021 ;

(c) the area shown edged and hatched in red on the map entitled “Ratcliffe on Soar Tax Site” and dated 21st February 2022 .

(2) The designations made by paragraph (1) take effect on 22nd March 2022.