Policy paper

Implementation of VAT rules in free zones

This Tax Information and Impact Note sets out new rules for the implementation of VAT in free zones

From:
HM Revenue & Customs
Published
27 October 2021

Documents

Implementation of VAT rules in free zones

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Details

This measure enables the operation of聽free zones聽in聽Great Britain聽by聽introducing聽an聽additional element to the VAT聽free zone聽model. It also makes other consequential amendments.

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Published 27 October 2021

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