{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/article-8",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/article-8.json",
  "legislation": "uksi/1984/746",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief Order 1984",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Supplementary provisions as to goods in Schedule 2, Group 6",
  "text": "Where any goods in respect of which relief has been afforded by virtue of Group 6 of Schedule 2—\n(a) are to be lent, hired-out, transferred or used except in accordance with the provisions of this Order relating to those goods; or\n(b) remain in the possession of an organisation which has ceased to fulfil any condition subject to which it is approved,\nand written notification thereof is given to the Commissioners, the tax payable on the goods shall be determined as if the goods had been imported on the date when the tax becomes due, provided that where the amount of the tax first relieved is less, such lesser amount shall become payable.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 8 in force at 1.7.1984, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1984/746/article/8",
    "retrieved_at": "2026-10-29T17:40:16.229706+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."
}