{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992/schedule-2/paragraph-2.json",
  "legislation": "uksi/1992/3151",
  "legislation_title": "The Excise Goods (Drawback) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992",
  "path": "schedule/2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Conditions to be complied with before destruction",
  "text": "A notice delivered in accordance with paragraph 1 above shall contain the following particulars—\n(a) the name and address of the claimant;\n(b) the address of the premises at which the goods to be destroyed may be inspected prior to destruction;\n(c) the description of the goods to be destroyed including their nature and amount;\n(d) the amount of duty paid in respect of those goods;\n(e) the date and time when destruction will take place; and\n(f) the method of destruction which is to be employed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3151/schedule/2/paragraph/2",
    "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."
}