{
  "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-revocation-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-revocation-regulations-2007/introduction.json",
  "legislation": "uksi/2007/2092",
  "legislation_title": "The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) (Revocation) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-revocation-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "excise\nMade 20th July 2007\nLaid before Parliament 23rd July 2007\nComing into force 1st September 2007\nThe Commissioners for Her Majesty’s Revenue and Customs are the department designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the European Communities.\nThe Commissioners make the following Regulations in exercise of powers conferred by section 2(2) of that Act:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that insofar as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Customs and Excise is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1980/865."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1972 c. 68."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2092/introduction",
    "retrieved_at": "2026-10-29T03:47:55.187819+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."
}