2021 No. 1194

Income Tax
Corporation Tax
Stamp Duty Land Tax, England

The Designation of Freeport Tax Sites (Teesside Freeport) Regulations 2021

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 113 of the Finance Act 20211.

The areas designated by these Regulations are either situated in a freeport or considered by the Treasury as being used, or likely to be used, for purposes connected with activities carried on, or likely to be carried on, in a freeport2.