{
  "url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988/introduction.json",
  "legislation": "uksi/1988/809",
  "legislation_title": "The Excise Warehousing (Etc.) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 29th April 1988\nLaid before Parliament 9th May 1988\nComing into force 1st June 1988\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93 of the Customs and Excise Management Act 1979, and sections 2(3A), 15 and 56(1) of the Alcoholic Liquor Duties Act 1979 and of all other powers enabling them in that behalf, hereby make the following regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations modified (1.5.2004) by The Excise Duty Points (Etc.) (New Member States) Regulations 2004 (S.I. 2004/1003), regs. 1, 7"
    },
    {
      "type": "C",
      "label": "C2",
      "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)(b)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2; section 93 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraph 2, and by the Finance Act 1986 (c. 41), section 5 and Schedule 3, paragraphs 1 to 7."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 4; subsection 2(3A) was inserted by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraph 10; section 15 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraph 14, and by the Finance Act 1986 (c. 41), section 5 and Schedule 3, paragraph 8; section 56(1) was amended by the Finance Act 1986 (c. 41), section 114 and Schedule 23, Part IV."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/809/introduction",
    "retrieved_at": "2026-10-29T16:07:04.268234+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."
}