{
  "url": "https://openlegislation.uk/excise-duties-hydrocarbon-oil-travelling-showmen-relief-regulations-1989/note",
  "json_url": "https://openlegislation.uk/excise-duties-hydrocarbon-oil-travelling-showmen-relief-regulations-1989/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, subject to certain conditions, relieve travelling showmen from the requirement to repay rebate which has been allowed on hydrocarbon oil. These Regulations replace a relief which was formerly allowed by the Commissionersby way of extra-statutory concession (published in HM Custo ms and Excise PublicNotice 748).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2439/note",
    "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."
}