# The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021, Regulation 9: Amendment of the Value Added Tax Regulations 1995


In regulation 14 (contents of VAT invoice) of the Value Added Tax Regulations 1995, after paragraph (1)(o) insert –
“(p) where a VAT invoice relates in whole or in part to a supply falling within Item 1 of Group 22 of Schedule 8 to the Act (free zones), the reference “free zone”.”.

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Source: https://www.legislation.gov.uk/uksi/2021/1156/regulation/9 (the official version)
Page: https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.