{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3151",
  "legislation_title": "The Excise Goods (Drawback) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 10th December 1992\nLaid before Parliament 14th December 1992\nComing into force 1st January 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 2 of the Finance (No. 2) Act 1992 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 48; section 2(5) defines Commissioners as meaning the Commissioners of Customs and Excise."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3151/introduction",
    "retrieved_at": "2026-10-29T14:09:13.062227+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."
}