{
  "url": "https://openlegislation.uk/international-maritime-organisation-immunities-and-privileges-order-2002/article-12",
  "json_url": "https://openlegislation.uk/international-maritime-organisation-immunities-and-privileges-order-2002/article-12.json",
  "legislation": "uksi/2002/1826",
  "legislation_title": "The International Maritime Organisation (Immunities and Privileges) Order 2002",
  "legislation_url": "https://openlegislation.uk/international-maritime-organisation-immunities-and-privileges-order-2002",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": null,
  "text": "The Organisation shall have relief, under arrangements made by the Secretary of State, by way of refund of car tax paid on any vehicles and value added tax paid on the supply of any goods or services which are used for the official purposes of the Organisation, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1826/article/12",
    "retrieved_at": "2026-10-29T06:52:43.233792+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."
}