The Free Zone Regulations 1991
UK Statutory Instrument 1991 No. 2727 — creates 1 criminal offence.
- Made
- 4 December 1991
- In force from
- 1 January 1992
- Extent
- Not stated
- Subject
- Corporate, financial services, company law, employment, charity, electoral and tax
- Made under
- European Communities Act 1972
Explanatory note
(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.
From 1st January 1992 the administration of free zones will be governed by Council Regulation (EEC) No. 2504/88 and Commission Regulation (EEC) No. 2562/90. The provisions of the Customs and Excise Management Act 1979 which are superseded by that legislation are repealed by these Regulations. Free zones will continue to be designated under section 100A of the 1979 Act in statutory instruments. These Regulations provide that the effect of certain of the repealed provisions will be retained in connection with the application of value added tax to goods in free zones. Penalties and forfeiture are provided for contravention of the requirements of the EC Regulations.
Offences created by this instrument
- In the event of any contravention or failure to comply with– a any relevant Community provision; or b any requirement… regulation 6 · Status not determined · Strict liability
What Parliament said about it
Hansard was searched for this instrument by name and returned nothing. That is the ordinary outcome: an instrument laid under the negative procedure is usually never debated, and becomes law without a word said about it in either House.
How Parliament handled it
Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.
Check the source
- This instrument on legislation.gov.uk The authoritative text, including amendments made since
- Other instruments from 1991