{
  "url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976/regulation-9",
  "json_url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976/regulation-9.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": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": null,
  "text": "For Regulation 8(5) of the Warehousing Regulations 1975 there shall be substituted the following—\n“For the purpose of these Regulations duty shall be deemed to have been paid on warehoused goods if payment thereof has been deferred under the Customs Duties (Deferred Payment) Regulations 1976”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9 comes into operation at 1.9.1976, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "(1975 III, p.6764)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1978/1725",
      "affecting_title": "The Customs Duties (Deferred Payment) (Amendment) Regulations 1978"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1976/1223/regulation/9",
    "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."
}