{
  "url": "https://openlegislation.uk/excise-duty-payments-in-case-of-error-or-delay-regulations-2001/note",
  "json_url": "https://openlegislation.uk/excise-duty-payments-in-case-of-error-or-delay-regulations-2001/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations come into force on 1st November 2001.\nThey describe the provisions that need to be met by any person making a claim for repayment of duty or interest under Schedule 3 to the Finance Act 2001 (c. 9). This Schedule comes into force on the same date as these Regulations.\nRegulation 2 describes what must be included in any claim made for the repayment of duty, where the Commissioners have incorrectly refused authorisation or approval to obtain goods relieved of excise duty.\nRegulation 3 describes what must be included in any claim made for the payment of interest on excise duty which has been overpaid or underclaimed as a result of the Commissioners' error.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3299/note",
    "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."
}