{
  "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-regulations-1986",
  "json_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-regulations-1986.json",
  "id": "uksi/1986/938",
  "title": "The Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986",
  "short_title": "Excise Duties (Small Non-Commercial Consignments) Relief 1986",
  "long_title": null,
  "citation": "S.I. 1986/938",
  "type": "uksi",
  "year": "1986",
  "number": "938",
  "version": "current",
  "date": null,
  "revised": false,
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  "provisions": [],
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      "language": null,
      "date": "1986-06-12",
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      "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-regulations-1986/pdf/uksi_19860938_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1986/938/pdfs/uksi_19860938_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "ukpga/2007/11",
      "affecting_title": "Finance Act 2007",
      "affecting_provisions": "s. 111(1)"
    },
    {
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      "affected_provisions": "reg. 3",
      "affecting": "uksi/1987/149",
      "affecting_title": "The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1987",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 3",
      "affecting": "uksi/1989/2253",
      "affecting_title": "The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1989",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "Sch.",
      "affecting": "uksi/1992/1821",
      "affecting_title": "The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1992",
      "affecting_provisions": "reg.2"
    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-regulations-1986/changes.json",
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-regulations-1986/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/938",
    "retrieved_at": "2026-10-29T16:47:24.506062+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."
}