Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 14 Consequential amendments

Customs and Excise Management Act 1979 c. 2

6 In section 1(1) of the Customs and Excise Management Act 1979 for the definition of “free zone goods” there shall be substituted—

““free zone goods” are goods which are within a free zone;”.