{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/article-4.json",
  "legislation": "uksi/1986/939",
  "legislation_title": "The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986",
  "legislation_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Conditions of Relief",
  "text": "No relief shall be given under this Order unless the consignment is of an occasional nature.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 4 substituted (1.1.1993) by The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1992 (S.I. 1992/3118), art. 1, 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/939/article/4",
    "retrieved_at": "2026-10-29T16:47:23.742180+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."
}