The Designation of Special Tax Sites (Celtic Freeport) Regulations 2024

• Citation: S.I. 2024/1035
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Designation of Special Tax Sites (Celtic Freeport) Regulations 2024 and come into force on 26th November 2024.

(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 special tax sites

(1) The following areas are designated as special areas for the purposes referred to in section 113(1) of the Finance Act 2021—

(a) the areas shown edged and hatched in red on the map entitled “Milford Haven Tax Site - Pembroke Dock” and dated 10th June 2024 ;

(b) the area shown edged and hatched in red on the map entitled “Milford Haven Tax Site - PUMA” and dated 10th June 2024 ;

(c) the areas shown edged and hatched in red on the map entitled “Milford Haven Tax Site - Valero - Dragon LNG - RWE - Egnedol” and dated 9th July 2024 ;

(d) the areas shown edged and hatched in red on the map entitled “Milford Haven Tax Site - Waterloo - Science Park” and dated 11th June 2024 ;

(e) the area shown edged and hatched in red on the map entitled “Port Talbot Tax Site - ABP” and dated 24th June 2024 ;

(f) the area shown edged and hatched in red on the map entitled “Port Talbot Tax Site - Briton Ferry” and dated 10th June 2024 .

(2) The designations made by paragraph (1) take effect on 26th November 2024.