2021 No. 1156
The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021
Made
Laid before the House of Commons
Coming into force
The Treasury make these Regulations in exercise of the powers conferred by sections 21(7), 23(3), (6) and (7), 32(7), (8), (10) and (13), 33(8), 34(1), (3) and (6) and 35(2) and (3)(d) of, and paragraphs 6 and 9 of Schedule 1, and paragraphs 1 to 4, 17 and 20 to 23 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 (“the 2018 Act”)1, sections 24(3) and 26(1) of the Finance Act 20032, and sections 30(4) and 96(9) of the Value Added Tax Act 1994 (“the VAT Act”)3, and the Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11) of the 2018 Act and section 16(3) and 96(1) of and paragraph 2A(2) of Schedule 11 to the VAT Act4: