
2022 No. 972
Income Tax
Corporation Tax
Stamp Duty Land Tax, England
The Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) (No. 2) Regulations 2022
Made 22nd September 2022
Laid before the House of Commons 23rd September 2022
Coming into force 14th October 2022

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

The area designated by these Regulations is 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) (No. 2) Regulations 2022 and come into force on 14th October 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 site
2 

(1) The area shown edged and hatched in red on the map marked “Project Title: Plymouth & South Devon Freeport; Detail: Langage Tax Site Boundary Plan” and dated 4th May 2022 is designated as a special area 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 14th October 2022.
Craig Whittaker
Gareth Johnson
Two of the Lords Commissioners of His Majesty’s Treasury
22nd September 2022