{
  "url": "https://openlegislation.uk/value-added-tax-imported-gold-relief-order-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-gold-relief-order-1992/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order relieves Central Banks from any liability to pay value added tax in respect of gold (including gold coins) imported by them from places outside the Member States.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3124/note",
    "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."
}