{
  "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-10",
  "json_url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-10.json",
  "legislation": "uksi/1992/3152",
  "legislation_title": "The Excise Duties (Deferred Payment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Change of circumstances",
  "text": "Any person who has applied to be approved or has been approved under regulation 4 above shall notify the Commissioners immediately of any change in circumstances which materially affects any application for approval or for deferment of duty or any security given by him under these Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 10 in force at 1.1.1993, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3152/regulation/10",
    "retrieved_at": "2026-10-29T14:09:12.268884+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."
}