{
  "url": "https://openlegislation.uk/excise-warehousing-energy-products-regulations-2004/regulation-4",
  "json_url": "https://openlegislation.uk/excise-warehousing-energy-products-regulations-2004/regulation-4.json",
  "legislation": "uksi/2004/2064",
  "legislation_title": "The Excise Warehousing (Energy Products) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/excise-warehousing-energy-products-regulations-2004",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Voluntary warehousing",
  "text": "Special energy product that is not chargeable with duty under the Oil Act may be warehoused in an excise warehouse as if it were a substance chargeable with duty.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2064/regulation/4",
    "retrieved_at": "2026-10-29T05:20:34.590057+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."
}