{
  "url": "https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/article-7",
  "json_url": "https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/article-7.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/7",
  "kind": "article",
  "number": "7",
  "heading": null,
  "text": "Notwithstanding section 55(2) of the Act, where articles 5 and 6 above apply, it shall be for the London Bullion Market Association member, on the non-member’s behalf, to keep a record of the supplies and to pay to the Commissioners of Customs and Excise the net amount of VAT, and not for the person who is not a member.",
  "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/7",
    "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."
}