{
  "url": "https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015/introduction.json",
  "legislation": "uksi/2015/368",
  "legislation_title": "The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 24th February 2015\nLaid before Parliament 26th February 2015\nComing into force 1st April 2015\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 60A and 93 of the Customs and Excise Management Act 1979 and section 1 of the Finance (No. 2) Act 1992;",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2; section 60(A) was inserted by the Finance Act 2014 (c. 26), Schedule 21, paragraph 3. Section 93 has been amended by the Finance Act 1981 (c. 35), Schedule 8, Part 1, the Finance Act 1986 (c. 41), Schedule 3, paragraphs 4 and 7, the Finance Act 1988 (c. 39), section 9(2) and Schedule 14, Part 1, the Finance (No. 2) Act 1992 (c. 48), Schedule 2, paragraph 2 and the Finance Act 1994 (c. 9), Schedule 4, paragraph 3."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 48."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/368/introduction",
    "retrieved_at": "2026-10-28T23:46:25.066345+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."
}