{
  "url": "https://openlegislation.uk/excise-goods-drawback-amendment-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-amendment-regulations-2009/introduction.json",
  "legislation": "uksi/2009/1023",
  "legislation_title": "The Excise Goods (Drawback) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-amendment-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 22nd April 2009\nLaid before Parliament 22nd April 2009\nComing into force 1st June 2009\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 2 of the Finance (No. 2) Act 1992:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c.48; section 2 was amended by paragraph 6 of Schedule 2 to the Finance Act 1998 (c.36) (brought into force by S.I. 2008/2302 (C.102) and S.I. 2009/1022 (C.59)) and section 11(1) and (2) of the Finance Act 1999 (c.16). The powers in section 2 are exercisable by “the Commissioners”. Section 2(5) defines “the Commissioners” as “the Commissioners of Customs and Excise”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1023/introduction",
    "retrieved_at": "2026-10-29T03:12:58.548763+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."
}