2021 No. 1389
The Designation of Freeport Tax Sites (Freeport East) 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.
Citation, commencement and interpretation1
1
These Regulations may be cited as the Designation of Freeport Tax Sites (Freeport East) Regulations 2021 and come into force on 30th December 2021.
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.
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 areas shown edged and hatched in red on the map entitled “Tax Site 1: Harwich Tax Site Tendring” and dated 24th November 20214;
b
the area shown edged and hatched in red on the map entitled “Tax Site 2: Gateway 14, Mid-Suffolk” and dated 25th November 20215;
c
the areas shown edged and hatched in red on the map entitled “Tax Site 3: Felixstowe Tax Site, East Suffolk” and dated 24th November 20216.
2
The designations made by paragraph (1) take effect on 30th December 2021.
(This note is not part of the Regulations)