{
  "url": "https://openlegislation.uk/eu-decision-1994-167/annex/division-4/division-1/division-4.5",
  "json_url": "https://openlegislation.uk/eu-decision-1994-167/annex/division-4/division-1/division-4.5.json",
  "legislation": "eudn/1994/167",
  "legislation_title": "Council Decision of 10 March 1994 concerning the amendments to the reservations entered by the Community in respect of some provisions of certain Annexes to the international Convention on the simplification and harmonization of customs procedures (94/167/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1994-167",
  "path": "annex/division/4/division/1/division/4.5",
  "kind": "division",
  "number": "4.5",
  "heading": "A second paragraph worded as follows shall be added to the wording of the reservation in respect of Recommended Practice 18:",
  "text": "‘Member States have the option of excluding dual-use vehicles which are used for commercial or professional purposes from the relief granted on value added tax.’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1994/167/annex/division/4/division/1/division/4.5",
    "retrieved_at": "2026-11-01T15:19:36.425989+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."
}