{
  "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-4",
  "json_url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-4.json",
  "legislation": "uksi/2004/1003",
  "legislation_title": "The Excise Duty Points (Etc.)(New Member States) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Person liable to pay the duty",
  "text": "The person liable to pay the duty is the person holding the tobacco products at the excise duty point.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 1.5.2004, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1003/regulation/4",
    "retrieved_at": "2026-10-29T05:28:10.389127+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."
}