Regulation 3 Repeals

Subject to paragraph (2) below, the following sections of the Act are hereby repealed–

• section 100B (free zone regulations),

• section 100C (free zone goods: customs duties, etc), except for subsection (4),

• section 100D (free zone regulations: supplemental), and

• section 100E (control of trading in free zones)^f1

This regulation shall not have effect in relation to the application of the following provisions of the Act by virtue of section 24(1) of the Value Added Tax Act 1983^f2–

• section 100B (free zone regulations),

• section 100C(1) (free zone goods) insofar as the subsection purports to apply to goods chargeable with customs duty, and

• section 100C(3) (scope of free zone regulations).