{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-12/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-12/paragraph-4.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/12/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Reliefs for persons enjoying certain immunities and privileges",
  "text": "(1) Section 55 (liability to register: producers and importers) is amended as follows.\n(2) In subsection (1), at the end insert “(subject to subsection (5))”.\n(3) After subsection (4) insert—\n“(5) Subsection (1) does not apply to any person for the time being listed in section 13B(1) of the Customs and Excise Duties (General Reliefs) Act 1979 (members of visiting forces etc).\n(6) The Commissioners may by regulations make provision about the administration of the disapplication of subsection (1) by subsection (5), including provision making it subject to conditions or requirements set out in the regulations.”",
  "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/ukpga/2022/3/schedule/12/paragraph/4",
    "retrieved_at": "2026-10-29T08:57:50.927298+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."
}