{
  "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/introduction",
  "json_url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/introduction.json",
  "legislation": "uksi/1991/2089",
  "legislation_title": "The Excise Duties (Goods Imported for Testing, etc) Relief Order 1991",
  "legislation_url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 16th September 1991\nLaid before the House of Commons 25th September 1991\nComing into force 1st November 1991\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 11A of the Customs and Excise Duties (General Reliefs) Act 1979 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 3; section 11A was inserted by the Finance Act 1988 (c. 39); section 18(2) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2089/introduction",
    "retrieved_at": "2026-10-29T14:37:57.376674+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."
}