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Legislation
Finance Act 2022

Crossheading Free zones and freeports

  • Section 94 Treatment of goods in free zones
  • Section 95 Freeport tax site reliefs: provision about regulations
  1. Free zones and freeports
  2. Treatment of goods in free zones

Section 94 | Treatment of goods in free zones

From legislation.gov.uk

Schedule 15 makes provision about the treatment of goods in free zones for the purposes of value added tax.

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