2022 No. 186
The Designation of Freeport Tax Sites (Solent Freeport) Regulations 2022
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by section 113 of the Finance Act 20211.
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 freeport2.
Citation, commencement and interpretation1
1
These Regulations may be cited as the Designation of Freeport Tax Sites (Solent Freeport) Regulations 2022 and come into force on 22nd March 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 sites2
1
The following areas are designated as special areas3 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 “Dunsbury Park Tax Site” and dated 16th November 20214;
b
the areas shown edged and hatched in red on the map entitled “Southampton Water Tax Site: Fawley Complex” and dated 21st February 20225;
c
the area shown edged and hatched in red on the map entitled “Southampton Water Tax Site: Fawley Waterside” and dated 26th November 20216;
d
the area shown edged and hatched in red on the map entitled “Southampton Water Tax Site: Marchwood Port & Strategic Land Reserve” and dated 26th November 20217;
e
the areas shown edged and hatched in red on the map entitled “Southampton Water Tax Site: Redbridge” and dated 13th December 20218.
2
The designations made by paragraph (1) take effect on 22nd March 2022.
(This note is not part of the Regulations)