{
  "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/introduction.json",
  "legislation": "uksi/1997/1431",
  "legislation_title": "The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997",
  "legislation_url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nVALUE ADDED TAX\nINSURANCE PREMIUM TAX\nLANDFILL TAX\nMade 9th June 1997\nLaid before House of Commons 9th June 1997\nComing into force 1st July 1997\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 51(1), (2) and (3) of the Finance Act 1997 and of 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": "1997 c. 16; section 51(6) defines “the Commissioners” as meaning the Commissioners of Customs and Excise."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1431/introduction",
    "retrieved_at": "2026-10-29T12:07:42.937269+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."
}