{
  "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/introduction.json",
  "legislation": "uksi/1991/2726",
  "legislation_title": "The Customs Warehousing (Victualling) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 4th December 1991\nLaid before Parliament 11th December 1991\nComing into force 1st January 1992\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93 of the Customs and Excise Management Act 1979 and 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": "1979 c. 2; section 93 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8 Part I paragraph 2, and by the Finance Act 1986 (c. 41), section 5 and Schedule 3 paragraphs 1 to 7; and repealed in part by the Finance Act 1988 (c. 39), sections 9(2) and 148 and Schedule 14 Part I."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2726/introduction",
    "retrieved_at": "2026-10-29T14:33:21.525372+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."
}