{
  "url": "https://openlegislation.uk/draft-european-forest-institute-immunities-and-privileges-order-2024/article-6",
  "json_url": "https://openlegislation.uk/draft-european-forest-institute-immunities-and-privileges-order-2024/article-6.json",
  "legislation": "ukdsi/2024/9780348261493",
  "legislation_title": "The European Forest Institute (Immunities and Privileges) Order 2024",
  "legislation_url": "https://openlegislation.uk/draft-european-forest-institute-immunities-and-privileges-order-2024",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Taxes, rates, etc.",
  "text": "(1) Within the scope of its Official Activities, the EFI is exempt from all direct taxation on its assets, property, income, gains, operations and transactions, except for the proportion of any business rates charged for specific public services rendered.\n(2) The EFI shall have relief under arrangements made by the Secretary of State by way of refund on value added tax paid on the purchase of any goods or services which are of substantial value and which are used for the Official Activities of the EFI, 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/ukdsi/2024/9780348261493/article/6",
    "retrieved_at": "2026-10-30T14:41:06.180281+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."
}