{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2013/note",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2013/note.json",
  "legislation": "uksi/2013/3210",
  "legislation_title": "The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 1st January 2014, amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593). Regulation 3 amends the definition of “Member State” and “territory of a Member State” adding the territories of Mayotte and Saint-Martin to those treated as excluded from the territory of the Member State. This reflects amendments made, with effect from 1st January 2014, to Article 5 of Council Directive 2008/118/EC by European legislation.\nA Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 9, 14.1.09, p12."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Council Directive 2013/61/EU, OJ No L 353, 28.12.13, p5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/3210/note",
    "retrieved_at": "2026-10-29T00:31:28.224922+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."
}