Schedule 8, Part II, Group 22, item 1(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
“Free zone business” means a person who is— authorised to declare goods for a free zone procedure or to carry out a free zone activity, and registered under this Act or exempted from registration under paragraph 13 of Schedule 1A to this Act.
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Source: legislation.gov.uk · retrieved 2026-07-28