Customs and Excise Management Act 1979 (c. 2)

[F1 Part VIIIA U.K. Free Zones]

Textual Amendments

F1 Pt. VIIIA (ss. 100A–F) inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. I

F2 100C Free zone goods: customs duties, etc. U.K.

F2 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) [F3 The Commissioners, with respect to free zone goods or the movement of goods into any free zone, may by regulations make provision–]

(a) for relief from the whole or part of any value added tax chargeable on the importation of goods into the United Kingdom in such circumstances as they may determine;

(b) in place of, or in addition to, any provision made by section 4 or 5 of the Value Added Tax Act M1 1983 or any other enactment, for determining the time when a supply of goods which are or have been free zone goods is to be treated as taking place for the purposes of the charge to value added tax; and

(c) as to the treatment, for the purposes of value added tax, of goods which are manufactured or produced within a free zone from other goods or which have other goods incorporated in them while they are free zone goods.

[F4 (d) references in this Act to “free zone goods” are references to goods which are within a free zone.]

F2 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 S. 100C (except for subsection (4)) repealed (1.1.1992) by S.I. 1991/2727, reg.3(1) (with saving in reg. 3(2))

F3 Words in s. 100C(4) substituted (1.1.1992) by S.I. 1991/2727, reg. 5(a)

F4 S. 100C(4)(d) inserted (1.1.1992) by S.I. 1991/2727, reg. 5(b)

Marginal Citations

M1 1983 c. 55(40:2).