{
  "url": "https://openlegislation.uk/excise-duties-deferred-payment-amendment-regulations-1989/introduction",
  "json_url": "https://openlegislation.uk/excise-duties-deferred-payment-amendment-regulations-1989/introduction.json",
  "legislation": "uksi/1989/1368",
  "legislation_title": "The Excise Duties (Deferred Payment) (Amendment) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/excise-duties-deferred-payment-amendment-regulations-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 4th August 1989\nLaid before Parliament 11th August 1989\nComing into force 1st September 1989\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 127A of the Customs and Excise Management Act 1979 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": "1979 c. 2. Section 127A was inserted by the Finance Act 1983 (c. 28), section 6."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1368/introduction",
    "retrieved_at": "2026-10-29T15:39:16.938409+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."
}