Designation of freeport tax sites2
1
The following areas are designated as special areas3 for the purposes referred to in section 113(1)(a), (b) and (c) of the Finance Act 2021—
a
the area shown edged and hatched in red on the map entitled “Wilton International Tax Zone OBC” and dated 11th October 20214;
b
the area shown edged and hatched in red on the map entitled “Teesside Freeport Teesworks East Tax Site” and dated 31st August 20215;
c
the area shown edged and hatched in red on the map entitled “Teesside Freeport Teesworks West Tax Site” and dated 31st August 20216.
2
The designations made by paragraph (1) take effect on 19th November 2021.