17 Free zone regulations
Value Added Tax Act 1994 (1994 c 23) | Legislation

17  Free zone regulations

(1)     This section applies in relation to VAT chargeable on the importation of goods . . .; and in this section “free zone” has the meaning given by section 100A(2) of the Management Act.

(2)     . . .

(3)     The Commissioners may by regulations (“free zone regulations”) make provision with respect to the movement of goods into, and the removal of goods from, any free zone and the keeping, securing and treatment of goods which are within a free zone, and subject to any provision of the regulations, “free zone goods” means goods which

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