{
  "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/regulation-8",
  "json_url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/regulation-8.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": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Costs",
  "text": "(1) A person in respect of whose goods and chattels a warrant has been signed shall be liable to pay to an officer or authorised person all costs, in connection with anything done under these Regulations described in column 1 of Schedule 2, as determined in accordance with column 2 of that Schedule.\n(2) An authorised person may, after deducting and accounting for the amount of relevant tax to the Commissioners, retain costs from any amount received.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1431/regulation/8",
    "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."
}