{
  "url": "https://openlegislation.uk/denatured-alcohol-amendment-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/denatured-alcohol-amendment-regulations-2013/introduction.json",
  "legislation": "uksi/2013/1195",
  "legislation_title": "The Denatured Alcohol (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/denatured-alcohol-amendment-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 22nd May 2013\nLaid before Parliament 23rd May 2013\nComing into force 1st July 2013\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 77 of the Alcoholic Liquor Duties Act 1979 and section 5 of the Finance Act 1995.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 4; section 77 was amended by the Finance Act 1995 (c. 4), Schedule 2, paragraphs 5 and 6; the power to make regulations under section 77 is conferred on “the Commissioners”; section 4(3) provides that “the Commissioners” has the same meaning as that which it bears in the Customs and Excise Management Act 1979 (c. 2); section 1 of the latter Act (as amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50(6) and Schedule 4, paragraphs 20 and 22(b)), provides that “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1995 c. 4; section 5(4) was amended by S.I. 2009/56, article 3(1), Schedule 1, paragraphs 230, 231(1), (2); the power to make regulations under section 5 is conferred on “the Commissioners”; section 5(8) provides that section 5 is to be construed as one with the Alcoholic Liquor Duties Act 1979; section 4(3) of that Act provides that “the Commissioners” has the same meaning as that which it bears in the Customs and Excise Management Act 1979."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1195/introduction",
    "retrieved_at": "2026-10-29T00:54:13.745671+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."
}