{
  "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",
  "with": "uksi/2026/331",
  "count": 3,
  "effects": [
    {
      "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/2026/331",
        "title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
        "provisions": "reg. 43(3)",
        "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-10-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1995/1046",
        "title": "The Excise Goods (Drawback) Regulations 1995",
        "provisions": "reg. 6(4)",
        "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2026/331",
        "title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
        "provisions": "reg. 43(4)",
        "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-10-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1995/1046",
        "title": "The Excise Goods (Drawback) Regulations 1995",
        "provisions": "reg. 5(5A)",
        "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2026/331",
        "title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
        "provisions": "reg. 43(2)",
        "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-10-01"
    }
  ],
  "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."
}