{
  "url": "https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021",
  "json_url": "https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021.json",
  "id": "uksi/2021/1156",
  "title": "The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021",
  "short_title": "Free Zones (Customs, Excise and Value Added Tax) 2021",
  "long_title": "These Regulations make provision under the Taxation (Cross-border Trade) 2018 (c. 22), the Value Added Tax Act 1994 (c. 23) and the Finance Act 2003 (c. 14) in relation to the free zone special Customs procedure. A free zone is an area in the United Kingdom designated as a special area for customs purposes under section 100A of the Customs and Excise Management Act 1979 (c. 22) (“CEMA 1979”).",
  "citation": "S.I. 2021/1156",
  "type": "uksi",
  "year": "2021",
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  "date": "2021-10-18",
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      "heading": "Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018",
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      "heading": "Revocation of Regulation 27 of the Free Zone Regulations 1984",
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      "id": "ukpga/2018/22",
      "title": "Taxation (Cross-border Trade) Act 2018",
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  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}