The Designation of Freeport Tax Sites (Solent Freeport) Regulations 2022

• Citation: S.I. 2022/186
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Designation of Freeport Tax Sites (Solent 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 “Dunsbury Park Tax Site” and dated 16th November 2021 ;

(b) the areas shown edged and hatched in red on the map entitled “Southampton Water Tax Site: Fawley Complex” and dated 21st February 2022 ;

(c) the area shown edged and hatched in red on the map entitled “Southampton Water Tax Site: Fawley Waterside” and dated 26th November 2021 ;

(d) the area shown edged and hatched in red on the map entitled “Southampton Water Tax Site: Marchwood Port & Strategic Land Reserve” and dated 26th November 2021 ;

(e) the areas shown edged and hatched in red on the map entitled “Southampton Water Tax Site: Redbridge” and dated 13th December 2021 .

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