{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/introduction.json",
  "legislation": "uksi/1995/1046",
  "legislation_title": "The Excise Goods (Drawback) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 2nd May 1995\nLaid before Parliament 3rd May 1995\nComing into force 1st June 1995\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 93(1), (2)(a) and (3) of the Customs and Excise Management Act 1979 and 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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations applied (with modifications) (1.7.1999) by The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (S.I. 1999/1565), regs. 1, 22 (with reg. 28)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Regulations modified (1.5.2004) by The Excise Duty Points (Etc.) (New Member States) Regulations 2004 (S.I. 2004/1003), regs. 1, 7"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Regulations, as they had effect immediately before IP completion day, continued (with modifications as indicated at individual provision level) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 99 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 41)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2; section 93 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraph 2, the Finance Act 1986 (c. 41), section 5 and Schedule 3, the Finance Act 1988 (c. 39), section 9(2), the Finance (No. 2) Act 1992 (c. 48), section 3 and Schedule 2, and the Finance Act 1994 (c. 9), section 9(9) and Schedule 4, paragraph 3; section 1(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 48; section 2(5) defines “the Commissioners” as meaning the Commissioners of Customs and Excise."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1046/introduction",
    "retrieved_at": "2026-10-29T13:10:57.654352+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."
}