{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-etc-miscellaneous-modifications-and-amendments-eu-exit-regulations-2022/regulation-8",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-etc-miscellaneous-modifications-and-amendments-eu-exit-regulations-2022/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Contravention of conditions or requirements – duty point and persons liable to pay",
  "text": "In regulation 19(3) (contraventions)—\n(a) after sub-paragraph (a) regard as inserted—\n“(aa) a failure to comply with regulation 57(11) (completion of draft electronic administrative document for movements of excise goods under duty suspension arrangements from transitional arrival locations);”.\n(b) after sub-paragraph (b) regard as inserted—\n“(bb) a failure to comply with regulation 60AA(2) (procedure for movement of excise goods under duty suspension arrangements from transitional arrival locations when computerised system unavailable).”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 1.4.2022, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/265/regulation/8",
    "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."
}