{
  "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992/article-7",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992/article-7.json",
  "legislation": "uksi/1992/3261",
  "legislation_title": "The Finance (No. 2) Act 1992 (Commencement No. 4 and Transitional Provisions) Order 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": "Transitional Provisions relating to Value Added Tax",
  "text": "Without prejudice to sections 16 and 23 of the Interpretation Act 1978, where—\n(a) any provision of an order or regulations confers any right or power, or imposes any obligation, liability or condition, in relation to a relevant import arrangement; and\n(b) that provision is amended or revoked with effect from 1st January 1993,\nit shall be treated for the purposes of articles 4 to 6 above as continuing in force and as if the amendment or revocation had not been made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1978 c. 30."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3261/article/7",
    "retrieved_at": "2026-10-29T14:08:09.479962+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."
}