{
  "url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988/regulation-2",
  "json_url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988/regulation-2.json",
  "legislation": "uksi/1988/809",
  "legislation_title": "The Excise Warehousing (Etc.) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations, unless the context otherwise requires—\n“duty” means excise duty;\n“occupier” means the occupier of an excise warehouse ...;\n“package” includes any bundle, case, carton, cask, or other container whatsoever;\n“proprietor” means the proprietor of goods in an excise warehouse or of goods which have been in, or are to be deposited in, or are treated as being in, an excise warehouse, and “proprietorship” shall be construed accordingly;\n“warehoused” means warehoused or rewarehoused in an excise warehouse, and “warehousing” and “rewarehousing” shall be construed accordingly.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 omitted (1.2.2025) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 1(2) (with Sch. 2 para. 1(4))"
    },
    {
      "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)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.6.1988, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/809/regulation/2",
    "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."
}