{
  "url": "https://openlegislation.uk/value-added-tax-imported-gold-relief-order-1992/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-gold-relief-order-1992/article-2.json",
  "legislation": "uksi/1992/3124",
  "legislation_title": "The Value Added Tax (Imported Gold) Relief Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-gold-relief-order-1992",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The tax chargeable upon the importation of gold (including gold coins) ... shall not be payable where the importation is by a Central Bank.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 2 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 6(2); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at 1.1.1993, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3124/article/2",
    "retrieved_at": "2026-10-29T14:09:33.193358+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."
}