{
  "url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-3-regulations-2019/regulation-12",
  "json_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-3-regulations-2019/regulation-12.json",
  "legislation": "uksi/2019/474",
  "legislation_title": "The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-3-regulations-2019",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Contravention of conditions or requirements-duty point and persons liable to pay",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 12 omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/474/regulation/12",
    "retrieved_at": "2026-10-28T22:45:36.792468+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."
}