{
  "url": "https://openlegislation.uk/free-zone-regulations-1991/regulation-3",
  "json_url": "https://openlegislation.uk/free-zone-regulations-1991/regulation-3.json",
  "legislation": "uksi/1991/2727",
  "legislation_title": "The Free Zone Regulations 1991",
  "legislation_url": "https://openlegislation.uk/free-zone-regulations-1991",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Repeals",
  "text": "–\n(1) Subject to paragraph (2) below, the following sections of the Act are hereby repealed–\nsection 100B (free zone regulations),\nsection 100C (free zone goods: customs duties, etc), except for subsection (4),\nsection 100D (free zone regulations: supplemental), and\nsection 100E (control of trading in free zones)\n(2) 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–\nsection 100B (free zone regulations),\nsection 100C(1) (free zone goods) insofar as the subsection purports to apply to goods chargeable with customs duty, and\nsection 100C(3) (scope of free zone regulations).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sections 100B-100E were inserted by the Finance Act 1984 (c. 43), section 8 and Schedule 4 Part I."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2727/regulation/3",
    "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."
}