# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 85A: Interpretation and application of Part 14A

Extent: E+W+S+N.I.

(1) In this Part—
“authorised excise free zone business” means a person who is authorised as a free zone business who is also approved to operate a free zone excise warehouse in accordance with regulation 85C;
“free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979;
“free zone business” means a person authorised to declare goods for a free zone procedure or to carry out a free zone activity under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;
“free zone activity” means an activity falling within the description in regulation 3(2)(c) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;
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“free zone excise warehouse” means a place of security for the deposit, keeping and securing of excise goods in a free zone procedure;
“free zone procedure” means a storage procedure described in paragraph 2(1)(b) of Schedule 2 to the Taxation (Cross-border Trade) Act 2018;
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(2) This Part does not apply in respect of excise goods in Northern Ireland.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/85A (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-85A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.