{
  "url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-and-revocations-amendment-regulations-2025/note",
  "json_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-and-revocations-amendment-regulations-2025/note.json",
  "legislation": "uksi/2025/127",
  "legislation_title": "The Excise Duties (Miscellaneous Amendments and Revocations) (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-and-revocations-amendment-regulations-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThis instrument omits regulation 10 of the Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024.\nA Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/127/note",
    "retrieved_at": "2026-10-28T21:20:49.089061+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."
}