{
  "url": "https://openlegislation.uk/car-tax-amendment-regulations-1988/note",
  "json_url": "https://openlegislation.uk/car-tax-amendment-regulations-1988/note.json",
  "legislation": "uksi/1988/2082",
  "legislation_title": "The Car Tax (Amendment) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/car-tax-amendment-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations which come into force on 1st December 1988 amend regulation 27 of the Car Tax Regulations 1985.\nRegulation 27, as amended, specifies those Officers of Customs and Excise who are empowered to apply to the Sheriff, in Scotland, on behalf of the Commissioners and to authorise him to recover unpaid car tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/2082/note",
    "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."
}