{
  "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992/introduction.json",
  "legislation": "uksi/1992/1821",
  "legislation_title": "The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 21st July 1992\nLaid before Parliament 29th July 1992\nComing into force 31st August 1992\nThe Commissioners of Customs and Excise, being a Department designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the European Communities, in exercise of the powers conferred on them by the said section 2(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1972 c. 68."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1980/865."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1821/introduction",
    "retrieved_at": "2026-10-29T14:18:22.274668+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."
}