{
  "url": "https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/article-4.json",
  "legislation": "uksi/1973/173",
  "legislation_title": "The Value Added Tax (Terminal Markets) Order 1973",
  "legislation_url": "https://openlegislation.uk/value-added-tax-terminal-markets-order-1973",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "Supplies between taxable persons which but for Note 4(a) to Group 15 of Schedule 9 to the Act (exemption for investment gold) would have fallen within that Group are hereby zero-rated.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Arts. 4-7 added (1.1.2000) by The Value Added Tax (Terminal Markets) Order 1999 (S.I. 1999/3117), arts. 1, 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1973/173/article/4",
    "retrieved_at": "2026-10-29T22:19:23.811276+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."
}