The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021

[^f00028]: S.I. 2019/108 amended by S.I. 2019/486. There are other amending instruments but none are relevant

[^f00029]: Regulation 7(2A) was inserted by S.I. 2019/486.

[^f00030]: “CIDEER 2018” is defined in regulation 2 of S.I. 2019/108 and means the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1249).

[^f00031]: Part 8A containing regulations 59A to 59E was inserted by S.I. 2019/486.

[^f00032]: S.I. 2003/3113. Relevant amending instruments are S.I. 2018/1260 and 2019/148. There are other amending instruments, but none is relevant.

[^f00033]: Section 100A was inserted by section 8 of, and Part 1 of Schedule 4 to, the Finance Act 1984 (c. 9).

[^f00034]: The entries relating to Customs agent were inserted by S.I. 2019/148.

[^f00035]: S.I. 2010/593, relevant amending instruments are S.I. 2019/13, S.I 2019/474 and S.I 2020/1559.

[^f00036]: S.I. 2018/1248; relevantly amended by these Regulations.

[^f00037]: 1979 c. 5; section 2AB was inserted by section 10 of the Finance Act 2004 (c. 12), there are other amendments but none are relevant.

[^f00038]: S.I. 2004/2064; amended by S.I. 2017/976, there are other amendments but none are relevant.

[^f00039]: 1979 c. 4; as amended by paragraph 1 of Schedule 1 to the Finance Act 1988 c. 39), section 1 of the Finance Act 1995 (c. 4), section 5 of the Finance Act 1997 (c. 16), and paragraph 51 of Schedule 39 to the Finance Act 2012 (c. 14), there are other amendments but none are relevant.

[^f00040]: As applied by regulation 3(3) of S.I 2018/1249.

[^f00041]: “Taxable supply” is defined in section 4(2) of the VAT Act.

[^f00042]: “VAT invoice” is defined in section 6(15) of the VAT Act as amended by section 24(4)(a) of Finance Act 2002 (c. 23).

[^f00043]: Paragraph 13 of Schedule 1A was inserted by paragraph 1 of Schedule 28 to the Finance Act 2012 (c. 14).

[^f00044]: S.I. 2018/1249.

[^f00045]: See the definitions in regulation 2(1) and (3) of S. I. 2018/1249 inserted by regulation 3(2) of this instrument.

[^f00046]: 2018 (c. 22); section 33 was amended by section 2(5) of, and paragraphs 1, 2 and 4 of Schedule 1 to, the Taxation (Post-transition Period) Act 2020 (c. 26).

[^f00047]: The Management Act is defined in section 96(1) of the VAT Act as the Customs and Excise Management Act 1979 (c. 22). Section 100A was inserted by section 8 of, and Part 1 of Schedule 4 to, the Finance Act 1984 (c. 43).

[^f00048]: S.I. 1995/2518; regulation 14(1) has been amended by S.I. 1996/1250, 2003/3220, 2007/2085, and 2012/2951.

[^f00049]: Group 22 is inserted by regulation 8(3) of this instrument.

[^f00050]: S.I. 1984/1177.