Section 57A(7)

In this section— “free zone procedure” has the same meaning as in Group 22 of Schedule 8 (free zones); “relevant day” means— in a case where this section applies by virtue of Condition A being met, the day on which the breach mentioned in that Condition occurred; in a case where this section applies by virtue of Condition B being met, the day after the end of the period mentioned in that Condition; “zero-rated free zone supply of goods” means a supply of goods within Item 1(a) of Group 22 to Schedule 8 (free zone procedure goods); “zero-rated free zone supply of services” means a supply of services within Item 1(b) of that Group (free zone services).

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