The Free Zone (Customs Site No. 1 Thames) Designation (Amendment) Order 2024

Made: 5th November 2024

Coming into force: 10th November 2024

The Treasury, in exercise of the powers conferred by section 100A of the Customs and Excise Management Act 1979[^f00001], make the following Order.

Citation and commencement

1

This Order may be cited as The Free Zone (Customs Site No. 1 Thames) Designation (Amendment) Order 2024 and comes into force on 10th November 2024.

Amendment of the Free Zone (Customs Site No. 1 Thames) Designation Order 2021

2

• (1) The Free Zone (Customs Site No. 1 Thames) Designation Order 2021[^f00002] is amended as follows.

• (2) In article 1 (citation and interpretation), after paragraph (2)(e) insert—

(f) “unauthorised activity” means an activity specified in regulation 3(2)(b)(v) or 3(2)(c) (authorisation requirement) of the Special Procedures Regulations[^f00003] that is not carried out in accordance with an authorisation or approval under those Regulations

• (3) For article 4 (appointment of responsible authority) substitute—

(4) The responsible authority for the free zone is DP World Logistics UK Ltd incorporated on 14th October 1983 with the company number 01761717, whose registered office is Unit 5 Logix Road, R D Park, Watling Street, Hinckley, Leicester shire, LW10 3BQ.

Signed

Nicholas Dakin — Taiwo Owatemi — Two of the Lords Commissioners of His Majesty’s Treasury — 5th November 2024

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order amends the Free Zone (Customs Site No. 1 Thames) Designation Order (S.I. 2021/1432) (“the 2021 Order”). The amendments come into force on 10th November 2024.

These amendments insert a definition of “unauthorised activity” into article 1 of the 2021 Order, and substitute DP World Logistics UK Ltd as the responsible authority, in future, for the free zone designated by the 2021 Order (by substituting article 4 of that Order).

A Tax Information and Impact Note covering the Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156) was published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins and remains an accurate summary of the impacts that apply to this instrument.

Footnotes

[^f00001]: 1979 c. 2. Section 100A was inserted by section 8 of, and Schedule 4 to, the Finance Act 1984 (c. 43).

[^f00002]: S.I. 2021/1432, amended by S.I. 2022/1049.

[^f00003]: S.I. 2018/1249, amended by S.I. 2021/1156; there are other amending instruments, but none is relevant.