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

Statutory Instruments

2021 No. 1156

Customs And Excise

Value Added Tax

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

Made

at 11.00 a.m. on 18th October 2021

Laid before the House of Commons

at 4.30 p.m. on 18th October 2021

Coming into force

8th November 2021

The Treasury make these Regulations in exercise of the powers conferred by sections 21(7), 23(3), (6) and (7), 32(7), (8), (10) and (13), 33(8), 34(1), (3) and (6) and 35(2) and (3)(d) of, and paragraphs 6 and 9 of Schedule 1, and paragraphs 1 to 4, 17 and 20 to 23 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 (“the 2018 Act”)(1), sections 24(3) and 26(1) of the Finance Act 2003(2), and sections 30(4) and 96(9) of the Value Added Tax Act 1994 (“the VAT Act”)(3), and the Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11) of the 2018 Act and section 16(3) and 96(1) of and paragraph 2A(2) of Schedule 11 to the VAT Act(4):

(1)

2018 c. 22 (“the 2018 Act”).

(2)

2003 c. 14. Section 24 is cited for the meaning of “prescribed”. Section 26 was amended by paragraph 150 of Schedule 7 to the 2018 Act.

(3)

1994 c. 23 (“the VAT Act”).

(4)

Section 96(1) of the VAT Act defines “the Commissioners” as meaning “the Commissioners of Customs and Excise” and “regulations” as meaning regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50(1) of which provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 16(3) of the VAT Act was inserted by section 43 of, and paragraphs 1 and 13 of Schedule 8 to, the 2018 Act. Paragraph 2A of Schedule 11 to the VAT Act was inserted by section 24(2) of the Finance Act 2002 (c. 23) and was amended by paragraph 97(3) of Schedule 8 to the 2018 Act. Section 96(1) of the VAT Act is cited for the meaning of “prescribed”. There are amendments but none is relevant.