The Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) (No. 2) Regulations 2022
These Regulations designate an area, known as a “freeport tax site”, as a special area for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).
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Lifecycle
Department
Made
22 Sept 2022
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In force
14 Oct 2022
Enabling power
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.
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