The Designation of Freeport Tax Sites (Liverpool City Region Freeport) Regulations 2022

• Citation: S.I. 2022/185
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Designation of Freeport Tax Sites (Liverpool City Region 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 “3MG Tax Site” and dated 3rd December 2021 ;

(b) the areas shown edged and hatched in red on the map entitled “Parkside East and West Tax Site” and dated 3rd December 2021 ;

(c) the areas shown edged and hatched in red on the map entitled “Wirral Waters Tax Site” and dated 3rd December 2021 ;

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