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Changes over time for: Cross Heading: Free zones and freeports
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 24/02/2022.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2022, Cross Heading: Free zones and freeports.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Free zones and freeportsU.K.
94Treatment of goods in free zonesU.K.
Schedule 15 makes provision about the treatment of goods in free zones for the purposes of value added tax.
95Freeport tax site reliefs: provision about regulationsU.K.
Schedule 16 makes provision about powers to vary the circumstances in which certain reliefs are available in relation to freeports.
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