{
  "url": "https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998/introduction",
  "json_url": "https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998/introduction.json",
  "legislation": "uksi/1998/202",
  "legislation_title": "The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 2nd February 1998\nLaid before Parliament 3rd February 1998\nComing into force 25th February 1998\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 100G and 100H of the Customs and Excise Management Act 1979 and section 1 of the Finance (No. 2) Act 1992, and all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulations revoked (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 2 (as amended by S.I. 2020/1494, regs. 1, 5(2)); S.I. 2020/1640, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(d)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2; sections 100G and 100H were inserted by the Finance Act were inserted by the Finance Act 1991 (c. 31) section 11 and Schedule 4, and amended by the Finance (No. 2) Act 1992 (c. 48) section 1(5) and Schedule 1 paragraph 6, section 3 and Schedule 2 paragraph 4 and section 82 and Schedule 18; section 1(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 48."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/202/introduction",
    "retrieved_at": "2026-10-29T11:38:16.712082+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."
}