{
  "url": "https://openlegislation.uk/excise-goods-drawback-amendment-regulations-2009/regulation-3",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-amendment-regulations-2009/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In regulation 5 (eligible goods)-\n(a) in paragraph (2) for “and (4)” substitute “ to (6)”;\n(b) after paragraph (4) insert—\n“(5) Alcoholic liquors are not eligible goods for the purposes of paragraph 2(b) if they become warehoused for export on or after 1st June 2009.\n(6) In paragraph (5) “alcoholic liquors” means the alcoholic liquors that are chargeable with duty under the Alcoholic Liquor Duties Act 1979”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c.4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1023/regulation/3",
    "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."
}