{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/schedule-2/part-11",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/schedule-2/part-11.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": "schedule/2/part/11",
  "kind": "part",
  "number": "GROUP 11",
  "heading": "WAR GRAVES, FUNERALS, ETC",
  "text": "Item No.\n1.Goods imported by an approved organisation for use in the construction, upkeep or ornamentation of cemeteries, tombs and memorials in the United Kingdom which commemorate war victims of other countries.\n2.Coffins containing human remains.\n3.Urns containing human ashes.\n4.Flowers, wreaths and other ornamental objects accompanying goods described in items 2 or 3.\n5.Flowers, wreaths and other ornamental objects, imported without any commercial intent by a person resident abroad, for use at a funeral or to decorate a grave.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 Group 11 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/schedule/2/part/11",
    "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."
}