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.