{
  "url": "https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/article-6.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/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "Subject to article 7 below, where a taxable person who is not a member of the London Bullion Market Association makes or receives a supply falling within the description in article 5 is liable to be registered under Schedule 1 or under Part 8 of Schedule 9ZA to the Act solely by virtue of that supply or acquisition, paragraphs 5 to 8 of Schedule 1 or paragraph 40 of Schedule 9ZA to the Act (notification of liability and registration) shall not apply.",
  "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 6 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 6(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 6 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 6(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1973/173/article/6",
    "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."
}