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 marked “Project Title: Plymouth & South Devon Freeport; Detail: Sherford Tax Site Boundary Plan” and dated 4th May 20224;
b
the area shown edged and hatched in red on the map marked “Project Title: Plymouth & South Devon Freeport; Detail: South Yard Tax Site Boundary Plan” and dated 4th May 20225.
2
The designations made by paragraph (1) take effect on 4th July 2022.