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2.—(1) The areas shown edged and hatched in red on the map entitled “Goole Tax Site” and dated 11th September 2023(1) are designated as special areas(2) for the purposes referred to in section 113(1)(a), (b) and (c) of the Finance Act 2021.
(2) The designation made by paragraph (1) takes effect on 13th February 2024.
The map entitled “Goole Tax Site” and dated 11th September 2023 is available electronically at https://www.gov.uk/government/publications/maps-of-humber-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 “Goole Tax Site”.
Areas so designated are known as “special tax sites” under section 113(3) of FA 2021.
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