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

Designation of special tax sites

2.—(1) The following areas are designated as special areas(1) 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 “Anglesey Prosperity Zone” and dated 20th May 2024(2);

(b) the area shown edged and hatched in red on the map entitled “Central Anglesey Tax Site: M-SParc” and dated 15th May 2024(3);

(c) the areas shown edged and hatched in red on the map entitled “Central Anglesey Tax Site: Llangefni Sites” and dated 13th November 2024(4).

(2) The designations made by paragraph (1) take effect on 23rd January 2025.

(1)

Areas so designated are known as “special tax sites” under section 113(3) of FA 2021. The maps referred to in the designations made by regulation 2(1) of these Regulations are all available electronically at www.gov.uk/government/publications/maps-of-anglesey-freeport-tax-sites. A person unable to access the documents electronically can arrange access to hard copies by inspection free of charge at 1 Horse Guards Road, London SW1A 2HQ.

(2)

The areas designated are known as the “Anglesey Prosperity Zone Tax Site”.

(3)

The area designated forms part of the tax site known as the “Central Anglesey Tax Site”.

(4)

The areas designated form part of the tax site known as the “Central Anglesey Tax Site”.