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 marked “Project Title: Plymouth & South Devon Freeport; Detail: Sherford Tax Site Boundary Plan” and dated 4th May 2022(2);
(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 2022(3).
(2) The designations made by paragraph (1) take effect on 4th July 2022.
Areas so designated are known as “freeport tax sites” under section 113(3) of FA 2021.
The map marked “Project Title: Plymouth & South Devon Freeport; Detail: Sherford Tax Site Boundary Plan” and dated 4th May 2022 is available electronically at https://www.gov.uk/government/publications/maps-of-plymouth-and-south-devon-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 “Sherford Tax Site”.
The map marked “Project Title: Plymouth & South Devon Freeport; Detail: South Yard Tax Site Boundary Plan” and dated 4th May 2022 is available electronically at https://www.gov.uk/government/publications/maps-of-plymouth-and-south-devon-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 “South Yard Tax Site”.