# Value Added Tax Act 1994, Paragraph 6


In section 1(1) of the Customs and Excise Management Act 1979 for the definition of “free zone goods” there shall be substituted—
““free zone goods” are goods which are within a free zone;”.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/14/paragraph/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.