# The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021, Introduction: Introductory text


Customs And Excise
Value Added Tax
Made at 11.00 a.m. on 18th October 2021
Laid before the House of Commons at 4.30 p.m. on 18th October 2021
Coming into force 8th November 2021
The Treasury make these Regulations in exercise of the powers conferred by sections 21(7), 23(3), (6) and (7), 32(7), (8), (10) and (13), 33(8), 34(1), (3) and (6) and 35(2) and (3)(d) of, and paragraphs 6 and 9 of Schedule 1, and paragraphs 1 to 4, 17 and 20 to 23 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 (“the 2018 Act”), sections 24(3) and 26(1) of the Finance Act 2003, and sections 30(4) and 96(9) of the Value Added Tax Act 1994 (“the VAT Act”), and the Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11) of the 2018 Act and section 16(3) and 96(1) of and paragraph 2A(2) of Schedule 11 to the VAT Act:

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Source: https://www.legislation.gov.uk/uksi/2021/1156/introduction (the official version)
Page: https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.