{
  "url": "https://openlegislation.uk/value-added-tax-supply-of-temporarily-imported-goods-order-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-supply-of-temporarily-imported-goods-order-1992/note.json",
  "legislation": "uksi/1992/3130",
  "legislation_title": "The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-supply-of-temporarily-imported-goods-order-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order provides that certain supplies of temporarily imported goods be disregarded for value added tax purposes. It essentially carries forward the provision in Article 13 of The Value Added Tax (Temporarily Imported Goods) Relief Order 1986 (S.I. 1986/1989) which is revoked with effect from 1st January 1993.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3130/note",
    "retrieved_at": "2026-10-29T14:09:28.687818+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."
}