Statutory Instruments
2021 No. 1389
Income Tax
Corporation Tax
Stamp Duty Land Tax, England
The Designation of Freeport Tax Sites (Freeport East) Regulations 2021
Made
8th December 2021
Laid before the House of Commons
9th December 2021
Coming into force
30th December 2021
The Treasury make the following Regulations in exercise of the powers conferred by section 113 of the Finance Act 2021( 1 ).
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( 2 ).
Citation, commencement and interpretation
1. —(1) These Regulations may be cited as the Designation of Freeport Tax Sites (Freeport East) Regulations 2021 and come into force on 30th December 2021.
(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( 3 ) for the purposes referred to in section 113(1)(a), (b) and (c) of the Finance Act 2021—
(a) the areas shown edged and hatched in red on the map entitled “Tax Site 1: Harwich Tax Site Tendring” and dated 24th November 2021( 4 );
(b) the area shown edged and hatched in red on the map entitled “Tax Site 2: Gateway 14, Mid-Suffolk” and dated 25th November 2021( 5 );
(c) the areas shown edged and hatched in red on the map entitled “Tax Site 3: Felixstowe Tax Site, East Suffolk” and dated 24th November 2021( 6 ).
(2) The designations made by paragraph (1) take effect on 30th December 2021.
Alan Mak
Craig Whittaker
Two of the Lords Commissioners of Her Majesty’s Treasury
8th December 2021
“Freeport” is defined in section 113(5) of the Finance Act 2021 (“FA 2021”). The relevant freeport for this designation is the area known as “Freeport East”, which is identified edged in blue on the map entitled “Freeport East Outer Boundary” and dated 24th November 2021, published with the consent of the Treasury for the purposes of section 113 of FA 2021. The map is available electronically at https://www.gov.uk/government/publications/maps-of-uk-freeports . 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.
Areas so designated are known as “freeport tax sites” under section 113(3) of FA 2021.
The map entitled “Tax Site 1: Harwich Tax Site Tendring” and dated 24th November 2021 is available electronically at https://www.gov.uk/government/publications/maps-of-freeport-east-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 areas designated are known as the “Harwich Tax Site”.
The map entitled “Tax Site 2: Gateway 14, Mid-Suffolk” and dated 25th November 2021 is available electronically at https://www.gov.uk/government/publications/maps-of-freeport-east-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 “Gateway 14 Tax Site”.
The map entitled “Tax Site 3: Felixstowe Tax Site, East Suffolk” and dated 24th November 2021 is available electronically at https://www.gov.uk/government/publications/maps-of-freeport-east-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 areas designated are known as the “Felixstowe Tax Site”.