{
  "url": "https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998/regulation-9",
  "json_url": "https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Payment of excise duty",
  "text": "A person liable to pay excise duty relating to an excise duty point specified by regulation 4 or 5 above shall pay the excise duty to the Commissioners upon the occurrence of that excise duty point.",
  "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": "F",
      "label": "F2",
      "text": "Reg. 9 substituted (11.1.1999) by The Excise Duty Point (External and Internal Community Transit Procedure) (Amendment) Regulations 1998 (S.I. 1998/3110), regs. 1, 2"
    },
    {
      "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/202/regulation/9",
    "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."
}