# The Value Added Tax (Imported Gold) Relief Order 1992, Article 2

Extent: E+W+S+N.I.

The tax chargeable upon the importation of gold (including gold coins) ... shall not be payable where the importation is by a Central Bank.

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Source: https://www.legislation.gov.uk/uksi/1992/3124/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-gold-relief-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.