{
  "url": "https://openlegislation.uk/free-zone-regulations-1984/regulation-27",
  "json_url": "https://openlegislation.uk/free-zone-regulations-1984/regulation-27.json",
  "legislation": "uksi/1984/1177",
  "legislation_title": "The Free Zone Regulations 1984",
  "legislation_url": "https://openlegislation.uk/free-zone-regulations-1984",
  "path": "regulation/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Relief from import tax following supply to non-registered person",
  "text": "Where free zone goods have been supplied whilst in the free zone to a person who is neither registered nor liable to be registered for tax and he enters the goods for home use, the amount of tax payable shall be reduced by the amount of tax paid on the supply.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/2021/1156",
      "affecting_title": "The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1984/1177/regulation/27",
    "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."
}