2.—(1) The following areas are designated as special areas(1) 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 2021(2);
(b)the area shown edged and hatched in red on the map entitled “Teesside Freeport Teesworks East Tax Site” and dated 31st August 2021(3);
(c)the area shown edged and hatched in red on the map entitled “Teesside Freeport Teesworks West Tax Site” and dated 31st August 2021(4).
(2) The designations made by paragraph (1) take effect on 19th November 2021.
Areas so designated are known as “freeport tax sites” under section 113(3) of FA 2021.
The map entitled “Wilton International Tax Zone OBC” and dated 11th October 2021 is available electronically at https://www.gov.uk/government/publications/maps-of-teesside-freeport-tax-sites. A person unable to access the document electronically can arrange access to a hard copy by inspection free of charge at 1 Horse Guards Road, London SW1A 2HQ. The area designated is known as the “Wilton International tax site”.
The map entitled “Teesside Freeport Teesworks East Tax Site” and dated 31st August 2021 is available electronically at https://www.gov.uk/government/publications/maps-of-teesside-freeport-tax-sites. A person unable to access the document electronically can arrange access to a hard copy by inspection free of charge at 1 Horse Guards Road, London SW1A 2HQ. The area designated is known as the “Teesworks East tax site”.
The map entitled “Teesside Freeport Teesworks West Tax Site” and dated 31st August 2021 is available electronically at https://www.gov.uk/government/publications/maps-of-teesside-freeport-tax-sites. A person unable to access the document electronically can arrange access to a hard copy by inspection free of charge at 1 Horse Guards Road, London SW1A 2HQ. The area designated is known as the “Teesworks West tax site”.