{
  "url": "https://openlegislation.uk/draft-global-combat-air-programme-international-government-organisation-immunities-and-privileges-order-2024/article-8",
  "json_url": "https://openlegislation.uk/draft-global-combat-air-programme-international-government-organisation-immunities-and-privileges-order-2024/article-8.json",
  "legislation": "ukdsi/2024/9780348261929",
  "legislation_title": "The Global Combat Air Programme International Government Organisation (Immunities and Privileges) Order 2024",
  "legislation_url": "https://openlegislation.uk/draft-global-combat-air-programme-international-government-organisation-immunities-and-privileges-order-2024",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Taxes, rates, duties and customs treatment",
  "text": "(1) Within the scope of its Official Activities the GIGO is exempt from all direct taxation on its assets, property and income except for the proportion of any business rates charged for public services rendered.\n(2) The GIGO is exempt from duties (whether of customs or excise) and taxes on the importation of goods imported by the GIGO for its Official Activities.\n(3) The GIGO is exempt from all prohibitions and restrictions on the importation or exportation of goods imported or exported by the GIGO for its Official Activities.\n(4) The GIGO 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 by the GIGO for its Official Activities, 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/2024/9780348261929/article/8",
    "retrieved_at": "2026-10-30T14:40:57.921534+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."
}