{
  "url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-5",
  "json_url": "https://openlegislation.uk/excise-duty-points-etcnew-member-states-regulations-2004/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Payment of the duty",
  "text": "(1) Subject to paragraph (2) below, the duty must be paid at the excise duty point.\n(2) The Commissioners may, subject to such conditions as appear necessary for the protection of the revenue, dispense with the requirement imposed by paragraph (1).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 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/5",
    "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."
}