{
  "legislation": {
    "id": "uksi/1995/1046",
    "title": "The Excise Goods (Drawback) Regulations 1995",
    "short_title": "Excise Goods (Drawback) 1995",
    "citation": "S.I. 1995/1046",
    "type": "uksi",
    "date": "1995-05-02",
    "revised": true,
    "unapplied_effects": 3,
    "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995",
    "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995.json"
  },
  "direction": "made_to",
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    {
      "type": "substituted",
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        "title": "The Excise Goods (Drawback) Regulations 1995",
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      },
      "affecting": {
        "id": "uksi/2025/96",
        "title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025",
        "provisions": "Sch. 2 para. 5(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023-part-2-alcohol-duty-appointed-day-consequential-amendments-and-modifications-revocations-savings-and-transitional-arrangements-regulations-2025"
      },
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    },
    {
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        "provisions": "reg. 5(5)",
        "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2025/96",
        "title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025",
        "provisions": "Sch. 2 para. 5(2)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023-part-2-alcohol-duty-appointed-day-consequential-amendments-and-modifications-revocations-savings-and-transitional-arrangements-regulations-2025"
      },
      "applied": true,
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    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1995/1046",
        "title": "The Excise Goods (Drawback) Regulations 1995",
        "provisions": "reg. 5(6)",
        "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2025/96",
        "title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025",
        "provisions": "Sch. 2 para. 5(2)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023-part-2-alcohol-duty-appointed-day-consequential-amendments-and-modifications-revocations-savings-and-transitional-arrangements-regulations-2025"
      },
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  ],
  "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."
}