{
  "url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976/introduction",
  "json_url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976/introduction.json",
  "legislation": "uksi/1976/1223",
  "legislation_title": "The Customs Duties (Deferred Payment) Regulations 1976",
  "legislation_url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 2nd August 1976\nLaid before Parliament 10th August 1976\nComing into Operation 1st September 1976\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 16(2) of the Finance (No. 2) Act 1975, section 15 of the Finance Act 1976, and of all other powers enabling them in that behalf, hereby make the following Regulations:—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1976/1223/introduction",
    "retrieved_at": "2026-10-29T20:21:01.769257+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."
}