{
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  "json_url": "https://openlegislation.uk/value-added-tax-investment-gold-order-1999.json",
  "id": "uksi/1999/3116",
  "title": "The Value Added Tax (Investment Gold) Order 1999",
  "short_title": "Value Added Tax (Investment Gold) 1999",
  "long_title": "This Order, which comes into force on 1st January 2000, implements the exemption for investment gold, the option to tax and the “reverse charge” provisions of Council Directive 98/80/EC, 12th October 1998—Special scheme for investment gold—amending Council Directive 77/388/EEC.",
  "citation": "S.I. 1999/3116",
  "type": "uksi",
  "year": "1999",
  "number": "3116",
  "version": "current",
  "date": "1999-11-19",
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      "heading": "Election to waive exemption",
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      "heading": "Customers to account for tax on supplies of investment gold",
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      "title": "Finance Act 1999",
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    "source_url": "https://www.legislation.gov.uk/uksi/1999/3116",
    "retrieved_at": "2026-10-29T09:34:54.903723+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."
}