{
  "url": "https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998/regulation-8",
  "json_url": "https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998/regulation-8.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": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": null,
  "text": "Where more than one person is liable to pay the excise duty by virtue of regulation 6 above, or 7 above, each person shall be jointly and severally liable to pay the excise duty with the other preson or, as the case may be, with each of the others.",
  "extent": null,
  "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": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 25.2.1998, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/202/regulation/8",
    "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."
}