{
  "url": "https://openlegislation.uk/car-tax-amendment-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/car-tax-amendment-regulations-1991/introduction.json",
  "legislation": "uksi/1991/1755",
  "legislation_title": "The Car Tax (Amendment) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/car-tax-amendment-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CAR TAX\nMade 26th July 1991\nLaid before the House of Commons 26th July 1991\nComing into force 16th August 1991\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 7(4A) of, and paragraph 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; section 7(4A) was inserted by section 20 of the Finance Act 1991 (c. 31); section 9 defines “the Commissioners” as meaning the Commissioners of Customs and Excise."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1755/introduction",
    "retrieved_at": "2026-10-29T14:40:07.039647+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."
}