{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-etc-eu-exit-regulations-2019/regulation-27",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-etc-eu-exit-regulations-2019/regulation-27.json",
  "legislation": "uksi/2019/13",
  "legislation_title": "The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-etc-eu-exit-regulations-2019",
  "path": "regulation/27",
  "kind": "regulation",
  "number": "27",
  "heading": null,
  "text": "(1) Regulation 60 is amended as follows.\n(2) In paragraph (2)(b) for the words from “fallback” to the end substitute “ paper document that complies with the requirements set out in paragraph (2A). ”.\n(3) After paragraph (2) insert—\n“(2A) The paper document referred to in paragraph (2)(b) must—\n(a) carry the title ‘Fallback Accompanying Document for movements of excise goods under suspension of excise duty’; and\n(b) contain the same data displayed in the form of data elements and expressed in the same manner as the draft electronic administrative document referred to in regulation 57(2).”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 27 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/13/regulation/27",
    "retrieved_at": "2026-10-28T22:49:31.646881+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."
}