{
  "url": "https://openlegislation.uk/excise-duties-deferred-payment-amendment-regulations-1989/note",
  "json_url": "https://openlegislation.uk/excise-duties-deferred-payment-amendment-regulations-1989/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nUnder the Cider and Perry Regulations 1989 (S.I. 1989/1355), cider and perry produced in the United Kingdom may be deposited in an excise warehouse for subsequent delivery for home use.\nThese Regulations provide for the deferment of payment of excise duty on cider and perry delivered from excise warehouses, on the same basis as applies to certain other dutiable goods.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1368/note",
    "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."
}