{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-1/paragraph-3.json",
  "legislation": "uksi/1995/1046",
  "legislation_title": "The Excise Goods (Drawback) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995",
  "path": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Conditions to be complied with before destruction",
  "text": "The goods shall be available for inspection by the Commissioners at any reasonable time for not less than two clear business days following the day upon which the notice mentioned in paragraph 1 above was received by the Commissioners provided that if the place where the goods are available for inspection is different from the address mentioned in sub-paragraph (a) of paragraph 2 above, for the reference to two clear business days in this paragraph there shall be substituted a reference to five clear business days.",
  "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": "Sch. 1 para. 3 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/schedule/1/paragraph/3",
    "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."
}