{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/article-4.json",
  "legislation": "uksi/1995/958",
  "legislation_title": "The Value Added Tax (Treatment of Transactions) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "(1) Article 3(1) does not apply where—\n(a) any goods falling within paragraph (2) are sold by auction at a time when they are subject to the procedure specified in paragraph (3), and\n(b) arrangements made by or on behalf of the purchaser of the goods following the sale by auction result in the importation of the goods into the United Kingdom.\n(See section 21(2A) of the Value Added Tax Act 1994.)\n(2) The goods that fall within this paragraph are—\n(a) any work of art;\n(b) any antique, not falling within sub-paragraph (a) or (c), that is more than one hundred years old;\n(c) any collection or collector’s piece that is of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic, numismatic or philatelic interest.\n(See sections 21(5) to 21(6C) of the Value Added Tax Act 1994.)\n(3) That procedure is the temporary admission with full customs duty relief procedure.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 4 inserted (1.9.2006) by The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006 (S.I. 2006/2187), arts. 1, 2(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 4(1)(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 10(3)(a); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Art. 4(3) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 29 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/958/article/4",
    "retrieved_at": "2026-10-29T13:11:42.720521+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."
}