{
  "url": "https://openlegislation.uk/draft-european-union-and-european-atomic-energy-community-immunities-and-privileges-order-2021/article-11",
  "json_url": "https://openlegislation.uk/draft-european-union-and-european-atomic-energy-community-immunities-and-privileges-order-2021/article-11.json",
  "legislation": "ukdsi/2021/9780348223637",
  "legislation_title": "The European Union and European Atomic Energy Community (Immunities and Privileges) Order 2021",
  "legislation_url": "https://openlegislation.uk/draft-european-union-and-european-atomic-energy-community-immunities-and-privileges-order-2021",
  "path": "article/11",
  "kind": "article",
  "number": "11",
  "heading": "Taxes and duty",
  "text": "The Delegation shall have relief under arrangements made by the Commissioners for Her Majesty’s Revenue and Customs by way of refund of duty (whether customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979) or value added tax paid on the importation of such oil which is bought in the United Kingdom and which is used for the official purposes of the Delegation, and which is strictly necessary for its Official Activities.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348223637/article/11",
    "retrieved_at": "2026-10-30T14:47:13.230454+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."
}