lexiara

Section 17(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

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 are within a free zone.

· All articles ·

Source: legislation.gov.uk · retrieved 2026-07-28