The Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025

• Citation: S.I. 2025/1079
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025 and come into force on 21st November 2025.

(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 area shown edged and hatched in red on the map entitled “North Anglesey Tax Site: Octel” and dated 15th May 2024;

(b) the areas shown edged and hatched in red on the map entitled “North Anglesey Tax Site: Rhosgoch” and dated 15th May 2024.

(2) The designations made by paragraph (1) take effect on 21st November 2025.