{
  "url": "https://openlegislation.uk/excise-duty-payments-in-case-of-error-or-delay-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/excise-duty-payments-in-case-of-error-or-delay-regulations-2001/introduction.json",
  "legislation": "uksi/2001/3299",
  "legislation_title": "The Excise Duty (Payments in Case of Error or Delay) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/excise-duty-payments-in-case-of-error-or-delay-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 2nd October 2001\nLaid before Parliament 4th October 2001\nComing into force 1st November 2001\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by paragraphs 3, 12 and 22 of Schedule 3 to the Finance Act 2001 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": "2001 c. 9; paragraph 23 of Schedule 3 provides that references in that Schedule to “the Commissioners” are references to “the Commissioners of Customs and Excise”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3299/introduction",
    "retrieved_at": "2026-10-29T07:27:53.130333+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."
}