
2022 No. 643
Income Tax
Corporation Tax
Stamp Duty Land Tax, England
The Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) Regulations 2022
Made 10th June 2022
Laid before the House of Commons 13th June 2022
Coming into force 4th July 2022

The Treasury make the following Regulations in exercise of the powers conferred by section 113 of the Finance Act 2021.

The areas designated by these Regulations are either situated in a freeport or considered by the Treasury as being used, or likely to be used, for purposes connected with activities carried on, or likely to be carried on, in a freeport.
Citation, commencement and interpretation
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.
Designation of freeport tax sites
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