{
  "url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-and-revocations-regulations-2024/regulation-3",
  "json_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-and-revocations-regulations-2024/regulation-3.json",
  "legislation": "uksi/2024/1262",
  "legislation_title": "The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-and-revocations-regulations-2024",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Excise Goods (Export Shops) Regulations 2000",
  "text": "In the Excise Goods (Export Shops) Regulations 2000, in regulation 11 (excise duty points)—\n(a) in paragraph (4), for sub-paragraph (a) substitute—\n“(a) takes place in the course of a supply of excise goods to an entitled passenger who—\n(i) leaves the United Kingdom with those goods, or\n(ii) returns those goods to the export shop from where the goods were supplied,”;\n(b) in paragraph (5), for sub-paragraph (a) substitute—\n“(a) the entitled passenger to whom the goods were supplied, providing that passenger—\n(i) does not leave the United Kingdom with those goods, and\n(ii) does not return the goods to the export shop from where the goods were supplied, and”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 23.12.2024, see reg. 1(3)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2000/645."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/1262/regulation/3",
    "retrieved_at": "2026-10-28T21:23:23.737794+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."
}