{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3135",
  "legislation_title": "The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 10th December 1992\nLaid before Parliament 14th December 1992\nComing into force 1st January 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93, 100G, 100H and 127A of the Customs and Excise Management Act 1979, sections 1 and 2 of the Finance (No. 2) Act 1992, and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2; section 93 was amended by the Finance (No. 2) Act 1992 (c. 48), section 3 and Schedule 2, paragraph 2; sections 100G and 100H were inserted by the Finance Act 1991 (c. 31) section 11 and Schedule 4 and amended by the Finance (No. 2) Act 1992 (c. 48) section 1 and Schedule 1 paragraph 6 and section 3 and Schedule 2 paragraph 4; section 127A was inserted by the Finance Act 1983 (c. 28), section 6 and amended by the Finance (No. 2) Act 1992, section 1 and Schedule 1 paragraph 7; section 1(1) defines Commissioners"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 48."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3135/introduction",
    "retrieved_at": "2026-10-29T14:09:25.193929+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."
}