SCHEDULE 15 Treatment of Goods in Free Zones
Finance Act 2022 (2022 c 3) | Legislation

SCHEDULE 15 Treatment of Goods in Free Zones

Section 94

1

VATA 1994 is amended as follows.

2

In section 6(1) (time of supply), for “and 18C†substitute “, 18C and 57Aâ€.

3

In section 7(1) (place of supply of goods), for “and 18B†substitute “, 18B and 57Aâ€.

4

In section 7A(1) (place of supply of services), after “applies†insert “, subject to section 57A,â€.

5

In section 17 (free zone regulations) omit subsection (2).

6

In section 18 (goods subject to a warehousing regime: place and time of supply), in subsection (6)—

(a)     at the appropriate place insert—

““free zone procedure†has the meaning given by the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (SI 2018/1249) (see regulation 2(3)(b) of those Regulations);â€;

(b)     in the definition of “warehouseâ€, after paragraph (d) insert “,

but does not include a warehouse so far as it is used for the storage of goods declared for a free zone procedure.â€

7

At the end of Part 3 (application of VATA 1994 in

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