{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-7",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-7.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/4/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) For the purposes of this Schedule, “like goods”, in relation to goods, means—\n(a) goods which are like those goods in all respects, or\n(b) if there are no such goods, goods which, although not alike in all respects, have characteristics closely resembling those of the goods in question.\n(2) Regulations may make provision about—\n(a) what constitutes or does not constitute “like goods” for the purposes of this Schedule;\n(b) how “like goods” is to be determined for those purposes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 7 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)"
    }
  ],
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/4/paragraph/7",
    "retrieved_at": "2026-10-29T09:04:43.590954+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."
}