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 free zones in Great Britain by introducing an additional element to the VAT free zone model. It also makes other consequential amendments.

Published 27 October 2021