{
  "url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/regulation-4",
  "json_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/regulation-4.json",
  "legislation": "uksi/2019/15",
  "legislation_title": "The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996",
  "text": "(1) The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 are amended as follows.\n(2) In regulation 2 (interpretation), for the definition of “private pleasure craft”, substitute—\n“private pleasure craft” has the same meaning as in section 14E of the Hydrocarbon Oil Duties Act 1979 ;”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1996/2537. The instrument has been amended, but not relevantly."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Section 14E is relevantly amended by paragraph 6 of Schedule 9 to the Taxation (Cross-border Trade) Act 2018. Section 57(3) of that Act provides that Schedule 9 comes into force on such day as the Treasury may by regulations appoint."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 4 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/15/regulation/4",
    "retrieved_at": "2026-10-28T22:49:30.227196+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."
}