{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1992/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1992/article-4.json",
  "legislation": "uksi/1992/3120",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1992",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "For paragraph (2) of Article 3 there shall be substitued the following paragraph—\n“(2) Nothing in this Order shall be construed as authorising a person to import anything from a place outside or within the member States in contravention of any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3120/article/4",
    "retrieved_at": "2026-10-29T14:09:36.316441+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."
}