Value Added Tax Act 1994 Schedule 14 paragraph 6

Customs and Excise Management Act 1979 c.2

Schedule 14 paragraph 6 amends the Customs and Excise Management Act 1979 by substituting a simplified definition of "free zone goods".

• This paragraph amends the definition of "free zone goods" in section 1(1) of the Customs and Excise Management Act 1979.
• The previous definition is replaced with a straightforward new definition.
• Under the new wording, "free zone goods" simply means goods which are located within a free zone.
• This is a simplification that removes any previous qualifications or complexity from the earlier definition.