{
  "url": "https://openlegislation.uk/value-added-tax-investment-gold-order-1999/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-investment-gold-order-1999/article-4.json",
  "legislation": "uksi/1999/3116",
  "legislation_title": "The Value Added Tax (Investment Gold) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-investment-gold-order-1999",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Customers to account for tax on supplies of investment gold",
  "text": "Section 55(1) to (4) of the Act shall apply to all supplies of a description which but for an election made under article 3 above would fall within item 1 or 2 of Group 15 of Schedule 9 to the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3116/article/4",
    "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."
}