{
  "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/introduction",
  "json_url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 10th December 1992\nLaid before the House of Commons 14th December 1992\nComing into force 1st January 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 13 and 17(1) of the Customs and Excise Duties (General Reliefs) Act 1979, and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 3; section 13 was amended by the Finance Act 1984 (c. 43), section 15 and by the Finance (No. 2) Act 1992 (c. 48), section 1 and Schedule 1, paragraph 8; section 18 applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3155/introduction",
    "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."
}