{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992/regulation-3.json",
  "legislation": "uksi/1992/3151",
  "legislation_title": "The Excise Goods (Drawback) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“accompanying document” and “certificate of receipt” have the meanings given in regulation 7 below;\n“the Act” means the Customs and Excise Management Act 1979;\n“business day” has the meaning given in section 92 of the Bills of Exchange Act 1882;\n“duty” means duty of excise;\n“eligible claimant” has the meaning given in regulation 5 below;\n“eligible goods” and “planned destruction” have the meanings given in regulation 4 below;\n“merchantable quality” has the meaning given in section 14 of the Sale of Goods Act 1979;\n“registered excise dealers and shippers regulations”, “revenue trader” and “ware housing regulations” have the meanings given in section 1(1) of the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1882 c. 61 (45 & 46 Vict); section 92 was amended by the Banking and Financial Dealings Act 1971 (c. 80), sections 3 and 4."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1979 c. 54."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "The definition of trader in section 1(1) was amended by the Finance Act 1981 (c. 35), section 11 and Schedule 8, paragraph 1 and the Finance Act 1991 (c. 31), section 11; the definition of excise dealers and shippers regulations was inserted by the Finance Act 1991, section 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3151/regulation/3",
    "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."
}