{
  "url": "https://openlegislation.uk/draft-square-kilometre-array-observatory-immunities-and-privileges-order-2020/article-10",
  "json_url": "https://openlegislation.uk/draft-square-kilometre-array-observatory-immunities-and-privileges-order-2020/article-10.json",
  "legislation": "ukdsi/2020/9780348209853",
  "legislation_title": "The Square Kilometre Array Observatory (Immunities and Privileges) Order 2020",
  "legislation_url": "https://openlegislation.uk/draft-square-kilometre-array-observatory-immunities-and-privileges-order-2020",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": "Taxes and duties",
  "text": "The Observatory 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 is used 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/2020/9780348209853/article/10",
    "retrieved_at": "2026-10-30T14:49:23.980248+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."
}