{
  "url": "https://openlegislation.uk/common-fund-for-commodities-immunities-and-privileges-order-1981/article-12",
  "json_url": "https://openlegislation.uk/common-fund-for-commodities-immunities-and-privileges-order-1981/article-12.json",
  "legislation": "uksi/1981/1802",
  "legislation_title": "The Common Fund for Commodities (Immunities and Privileges) Order 1981",
  "legislation_url": "https://openlegislation.uk/common-fund-for-commodities-immunities-and-privileges-order-1981",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": null,
  "text": "The Fund shall have relief, under arrangements made by the Secretary of State, by way of refund of car tax and value added tax paid on the purchase of new motor cars of United Kingdom manufacture and of value added tax paid on the supply of other goods or services which are of substantial value and which are used for and are necessary for the official purposes of the Fund, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1981/1802/article/12",
    "retrieved_at": "2026-10-29T18:29:12.971911+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}