Section 17(4)

Without prejudice to the generality of subsection (3), free zone regulations may make provision— for enabling the Commissioners to allow goods to be removed from a free zone without payment of VAT in such circumstances and subject to such conditions as they may determine; for determining where any VAT becomes payable in respect of goods which cease to be free zone goods— the rates of any VAT applicable; and the time at which those goods cease to be free zone goods; for determining for the purpose of enabling VAT to be charged in respect of free zone goods in a case where a person wishes to pay that VAT notwithstanding that the goods will continue to be free zone goods, the rate of VAT to be applied; and permitting free zone goods to be destroyed without payment of VAT in such circumstances and subject to such conditions as the Commissioners may determine.

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