The Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) (No. 2) Regulations 2022

• Citation: S.I. 2022/972
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) (No. 2) Regulations 2022 and come into force on 14th October 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 site

(1) The area shown edged and hatched in red on the map marked “Project Title: Plymouth & South Devon Freeport; Detail: Langage Tax Site Boundary Plan” and dated 4th May 2022 is designated as a special area for the purposes referred to in section 113(1)(a), (b) and (c) of the Finance Act 2021.

(2) The designation made by paragraph (1) takes effect on 14th October 2022.