{
  "url": "https://openlegislation.uk/free-zone-regulations-1991/note",
  "json_url": "https://openlegislation.uk/free-zone-regulations-1991/note.json",
  "legislation": "uksi/1991/2727",
  "legislation_title": "The Free Zone Regulations 1991",
  "legislation_url": "https://openlegislation.uk/free-zone-regulations-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nFrom 1st January 1992 the administration of free zones will be governed by Council Regulation (EEC) No. 2504/88 and Commission Regulation (EEC) No. 2562/90. The provisions of the Customs and Excise Management Act 1979 which are superseded by that legislation are repealed by these Regulations.\nFree zones will continue to be designated under section 100A of the 1979 Act in statutory instruments.\nThese Regulations provide that the effect of certain of the repealed provisions will be retained in connection with the application of value added tax to goods in free zones.\nPenalties and forfeiture are provided for contravention of the requirements of the EC Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2727/note",
    "retrieved_at": "2026-10-29T14:33:20.710871+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."
}