{
  "url": "https://openlegislation.uk/excise-duties-hydrocarbon-oil-travelling-showmen-relief-regulations-1989/introduction",
  "json_url": "https://openlegislation.uk/excise-duties-hydrocarbon-oil-travelling-showmen-relief-regulations-1989/introduction.json",
  "legislation": "uksi/1989/2439",
  "legislation_title": "The Excise Duties (Hydrocarbon Oil) (Travelling Showmen) Relief Regulations 1989",
  "legislation_url": "https://openlegislation.uk/excise-duties-hydrocarbon-oil-travelling-showmen-relief-regulations-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 21st December 1989\nLaid before Parliament 8th January 1990\nComing into force 5th February 1990\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 20AA (1)(c) of the Hydrocarbon Oil Duties 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. 5;section 20AA was inserted by the Finance Act 1989(c. 26), section 2(1); section 27(3) 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/1989/2439/introduction",
    "retrieved_at": "2026-10-29T15:30:25.429649+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."
}