{
  "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-8",
  "json_url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-8.json",
  "legislation": "uksi/1995/1203",
  "legislation_title": "The Customs Traders (Accounts and Records) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Time of recording",
  "text": "Where a customs trader is required by or under these Regulations to keep a record, he shall do so at the time when any information that is by virtue of these Regulations to be recorded is first known to him or as soon as possible thereafter.",
  "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/1995/1203/regulation/8",
    "retrieved_at": "2026-10-29T13:10:09.517238+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."
}