A free zone is an area in the UK designated as a special area for Customs purposes under the Customs and Excise Management Act (CEMA), s.100A. Further details are available at ¶71-335.

From 8 November 2021, SI 2021/1156, part 4 amends VATA 1994 by inserting a new Group 22 to the zero rating provisions in VATA 1994, sch. 8 extending zero rating to include the supply by one free zone business (A) to another (B) of

free zone procedure goods, if the supply would otherwise be taxable but not zero-rated and A was authorised to make the supply;

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