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Statutory Instruments
Income Tax
Corporation Tax
Stamp Duty Land Tax, England
Made
28th February 2022
Laid before the House of Commons
1st March 2022
Coming into force
22nd March 2022
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).
“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 the “Liverpool City Region Freeport”, which is identified edged in blue on the map entitled “LCR Freeport Tax Sites” and dated 19th January 2022, 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.
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