{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-etc-miscellaneous-modifications-and-amendments-eu-exit-regulations-2022/regulation-6",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-etc-miscellaneous-modifications-and-amendments-eu-exit-regulations-2022/regulation-6.json",
  "legislation": "uksi/2022/265",
  "legislation_title": "The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/excise-duties-northern-ireland-etc-miscellaneous-modifications-and-amendments-eu-exit-regulations-2022",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Record-keeping",
  "text": "(1) A person liable for an amount of excise duty arising as a result of the removal of excise goods to Northern Ireland from Great Britain or the Isle of Man (irrespective of whether a remaining amount is payable under this Part) must keep and make available for inspection such records relating to their activities as may be prescribed in a notice published by the Commissioners for such period as may be so prescribed.\n(2) The Commissioners may publish a notice prescribing—\n(a) the records to be kept and made available for inspection under paragraph (1); and\n(b) the period for which they must be kept and made available for inspection.\n(3) A notice published under paragraph (2) may make different provision for different cases.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 6 in force at 1.4.2022, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "“The Commissioners” is defined in section 1(1) of the Customs and Excise Management Act, as substituted by paragraph 22 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), as “the Commissioners for Her Majesty’s Revenue and Customs”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/265/regulation/6",
    "retrieved_at": "2026-10-28T22:02:57.411674+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."
}