{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-317",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-317.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/317",
  "kind": "section",
  "number": "317",
  "heading": "Rulings as to method of valuation of goods",
  "text": "(1) Section 24 of TCTA 2018 (rulings as to application of customs tariff or place of origin) is amended as follows.\n(2) In the heading, after “customs tariff” insert “, valuation method”.\n(3) In subsection (1), after paragraph (a) (but before the “or”) insert—\n“(aa) determining the value of any goods for the purposes of this Part,”.",
  "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/2023/30/section/317",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}