{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2011/introduction",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2011/introduction.json",
  "legislation": "uksi/2011/2225",
  "legislation_title": "The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 8th September 2011\nLaid before Parliament 9th September 2011\nComing into force 1st October 2011\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 93(1)(d),(2)(a),(e) and (fa) and (3) of the Customs and Excise Management Act 1979, section 41A(7) of the Alcoholic Liquor Duties Act 1979, section 1 of the Finance (No.2) Act 1992 and section 2(2) of the European Communities Act 1972 having being designated for the purposes of that section in relation to excise matters of the EU and payment of excise duty.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2; section 1(1) defines “the Commissioners”; the definition of “the Commissioners” was substituted by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 22(b); section 93(2)(a) was amended by the Finance Act 1981 (c. 35), Schedule 8, paragraph 2; section 93(1) was substituted, section 93(3) amended and section 93(2)(fa) inserted by the Finance (No. 2) Act 1992 (c. 48), Schedule 2, paragraph 2."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 4; section 41A was inserted by the Finance Act 1991 (c. 31), section 7(2) and subsection (7) has been amended by the Finance (No. 2) Act 1992 (c. 48), Schedule 1, paragraph 10 and Schedule 18, Part 1. Section 4(2) of the Alcoholic Liquor Duties Act 1979 provides for that Act to be construed as one Act with the Customs and Excise Management Act 1979 (c. 2), and section 4(3) applies the definitions in that latter Act. Section 1(1) of the Customs and Excise Management Act 1979 (amended by the Commissioners for Revenue and Customs Act 2005 (c.11)) defines “the Commissioners” as “the Commissioners for Her Majesty’s Revenue and Customs”."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1992 c. 48; the power to make regulations in section 1 is conferred on “the Commissioners”. Section 1(7) defines “the Commissioners” as “the Commissioners of Customs and Excise”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1972 c. 68; section 2(2) was amended by the Legislative and Regulatory Reform Act 2006 (c.51), section 27(1)(a) and the European Union (Amendment) Act 2008 (c. 7), the Schedule, Part 1."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty). These instruments designate the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Section 3(6) of the European Union (Amendment) Act 2008(c.7) provides that a reference in an instrument to all or any of the Communities shall, in the application of the instrument after the coming into force of the Act, be treated as being a reference to the EU."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2225/introduction",
    "retrieved_at": "2026-10-29T01:56:00.259057+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."
}