{
  "url": "https://openlegislation.uk/free-zone-regulations-1984/regulation-26",
  "json_url": "https://openlegislation.uk/free-zone-regulations-1984/regulation-26.json",
  "legislation": "uksi/1984/1177",
  "legislation_title": "The Free Zone Regulations 1984",
  "legislation_url": "https://openlegislation.uk/free-zone-regulations-1984",
  "path": "regulation/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Tax charge on removal from free zone of manufactured goods",
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1988/710",
      "affecting_title": "The Free Zone (Amendment) Regulations 1988"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1984/1177/regulation/26",
    "retrieved_at": "2026-10-29T17:34:30.256702+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}