{
  "url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979/section-20",
  "json_url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979/section-20.json",
  "legislation": "ukpga/1979/3",
  "legislation_title": "Customs and Excise Duties (General Reliefs) Act 1979",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979",
  "path": "section/20",
  "kind": "section",
  "number": "20",
  "heading": "Citation and commencement.",
  "text": "(1) This Act may be cited as the Customs and Excise Duties (General Reliefs) Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.\n(2) This Act shall come into operation on 1st April 1979.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/3/section/20",
    "retrieved_at": "2026-10-29T10:19:17.907508+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."
}