{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-1",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-1.json",
  "legislation": "uksi/1995/1046",
  "legislation_title": "The Excise Goods (Drawback) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "These Regulations may be cited as the Excise Goods (Drawback) Regulations 1995 and shall come into force on 1st June 1995.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations, as they had effect immediately before IP completion day, continued (with modifications) (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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 in force at 1.6.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1046/regulation/1",
    "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."
}