{
  "url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-24",
  "json_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-24.json",
  "legislation": "uksi/2023/806",
  "legislation_title": "The Alcoholic Products (Excise Duty) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023",
  "path": "regulation/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Constructive removal",
  "text": "(1) This regulation applies where—\n(a) alcoholic products are constructively removed from approved premises by an approved person, and\n(b) the products have not already passed an excise duty point.\n(2) Alcoholic products will be deemed to have passed an excise duty point at the time of their constructive removal.\n(3) For the purposes of this regulation, alcoholic products are “constructively removed” when an entry is made in the approved person’s records, in a form and manner as may be specified in a notice published by the Commissioners, identifying the alcoholic products that are the subject of that entry as having passed an excise duty point.\n(4) An entry in an approved person’s records showing the constructive removal of any alcoholic products must not be cancelled or amended.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pts. 6-10 inserted (1.2.2025) by The Alcoholic Products (Excise Duty) (Amendment) Regulations 2024 (S.I. 2024/1186), regs. 1, 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/806/regulation/24",
    "retrieved_at": "2026-10-28T21:42:35.446156+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."
}