Yep…Dartmoor is a port.
Specifically the whole of Dartmoor is part of Plymouth Freeport.
If you think that is bizarre, and also find that the tax, employment, and other laws being different in those areas; what of the many other SEZs set up by Liz Truss?
Yep it wasn’t only the budget she was busy with.
It potentially seems that Jersey-like tax havens are all over the place.