{
  "url": "https://openlegislation.uk/motor-vehicles-international-circulation-amendment-no-2-order-1991/note",
  "json_url": "https://openlegislation.uk/motor-vehicles-international-circulation-amendment-no-2-order-1991/note.json",
  "legislation": "uksi/1991/1727",
  "legislation_title": "The Motor Vehicles (International Circulation) (Amendment) (No. 2) Order 1991",
  "legislation_url": "https://openlegislation.uk/motor-vehicles-international-circulation-amendment-no-2-order-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends article 5(2)(c) of the Motor Vehicles (International Circulation) Order 1975 so that transport operations which are excluded from the charge of excise duty by virtue of being covered by a valid cabotage authorisation issued under Council Regulation (EEC) No. 4059/89 (O.J. No. L390. 30.12.1989, p.3.) are expressly mentioned in the Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1727/note",
    "retrieved_at": "2026-10-29T14:40:24.698660+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."
}