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Regulation 26 Tax charge on removal from free zone of manufactured goods

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Goods manufactured or produced within a free zone from free zone goods shall, for the purposes of the charge to tax, be treated as free zone goods upon which no customs duty has been paid, whether or not the goods are chargeable with customs duty and whether or not such duty has been paid.