{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992/regulation-8",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992/regulation-8.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": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Holding excise goods in duty suspension and approval of the occupier etc. of a tax warehouse",
  "text": "(1) Excise goods may be deposited and kept under duty suspension arrangements only in a tax warehouse.\n(2) An occupier, owner or operator of a tax warehouse may be approved by the Commissioners in relation to that tax warehouse, and in relation to the excise goods which may be deposited and kept in that warehouse; and those goods may be specified by the Commissioners in their approval by reference to a class or other description of those goods.\n(3) The Commissioners may withdraw their approval of any person specified in paragraph (2) above for any contravention of these Regulations, or of any provision of the customs and excise Acts so far as they relate to that person’s operation of that tax warehouse.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/1999/1278",
      "affecting_title": "The Warehousekeepers and Owners of Warehoused Goods Regulations 1999"
    },
    {
      "type": "excuded",
      "affecting": "uksi/1998/202",
      "affecting_title": "The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3135/regulation/8",
    "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."
}