{
  "url": "https://openlegislation.uk/car-tax-amendment-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/car-tax-amendment-regulations-1988/introduction.json",
  "legislation": "uksi/1988/2082",
  "legislation_title": "The Car Tax (Amendment) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/car-tax-amendment-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CAR TAX\nMade 30th November 1988\nLaid before the House of Commons 1st December 1988\nComing into force 1st December 1988\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraphs 3(7) and 12 of Schedule 1 to the Car Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 53; Schedule 1 has been amended by section 74 and paragraph 3 of Schedule 4 to the Debtors (Scotland) Act 1987 (c. 18)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/2082/introduction",
    "retrieved_at": "2026-10-29T15:54:00.237721+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."
}