{
  "url": "https://openlegislation.uk/draft-european-union-and-european-atomic-energy-community-immunities-and-privileges-order-2021/article-9",
  "json_url": "https://openlegislation.uk/draft-european-union-and-european-atomic-energy-community-immunities-and-privileges-order-2021/article-9.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/9",
  "kind": "article",
  "number": "9",
  "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 on value added tax paid on the purchase of any goods or services which are of substantial value and which are used for official purposes of the Delegation and which are strictly necessary for the exercise of the Delegation’s Official Activities.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348223637/article/9",
    "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."
}