---
title: "The Designation of Special Tax Sites (Humber Freeport) Regulations 2024"
id: 7a56ed76-a5aa-4b5c-afc8-87308305957d
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/71
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/7a56ed76-a5aa-4b5c-afc8-87308305957d
language: en
in_force_from: 2024-02-13
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/71/data.xml
read_on: 2026-11-10
sha256: ce6e7dbd4af090854b764df508926af66a74be7f353e8aeb88326437b8a2080c
provisions: 3
---

# The Designation of Special Tax Sites (Humber Freeport) Regulations 2024

## Title and introductory text {#prelims}

2024 No. 71
INCOME TAX
CORPORATION TAX
STAMP DUTY LAND TAX, ENGLAND
The Designation of Special Tax Sites (Humber Freeport) Regulations 2024
Made
22nd January 2024
Laid before the House of Commons
23rd January 2024
Coming into force
13th February 2024
The Treasury make the following Regulations in exercise of the powers conferred by section 113 of the Finance Act 2021.
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.

## 1 Citation, commencement and interpretation {#regulation-1}

(1) These Regulations may be cited as the Designation of Special Tax Sites (Humber Freeport) Regulations 2024 and come into force on 13th February 2024.
(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.

## 2 Designation of special tax site {#regulation-2}

(1) The areas shown edged and hatched in red on the map entitled “Goole Tax Site” and dated 11th September 2023 are designated as special areas 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 13th February 2024.