
1 

(1) These Regulations may be cited as the Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) Regulations 2022 and come into force on 4th July 2022.
(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.
2 

(1) The following areas are designated as special areas 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;
(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.
(2) The designations made by paragraph (1) take effect on 4th July 2022.
Amanda Solloway
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
10th June 2022