{
  "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/article-6",
  "json_url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/article-6.json",
  "legislation": "uksi/1992/3155",
  "legislation_title": "The Excise Duties (Personal Reliefs) Order 1992",
  "legislation_url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Non-compliance with conditions",
  "text": "(1) Where at any time any person who has possession or control of any excise goods which have been afforded relief under this Order forms an intention or takes any steps to hold or use them for any commercial purpose, save as the Commissioners may otherwise allow, he shall—\n(a) notify the Commissioners of his intention forthwith; and\n(b) on demand pay to the Commissioners the duty of excise chargeable on them.\n(2) Where a person complies with the requirements of paragraph (1) above the excise goods in question shall be exempt from forfeiture under section 124 of the Customs and Excise Management Act 1979.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3155/article/6",
    "retrieved_at": "2026-10-29T14:09:10.226204+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."
}