{
  "url": "https://openlegislation.uk/finance-act-1998-schedule-2-assessments-in-respect-of-drawback-appointed-day-order-2009/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1998-schedule-2-assessments-in-respect-of-drawback-appointed-day-order-2009/introduction.json",
  "legislation": "uksi/2009/1022",
  "legislation_title": "The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-1998-schedule-2-assessments-in-respect-of-drawback-appointed-day-order-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 22nd April 2009\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by paragraph 12 of Schedule 2 to the Finance Act 1998:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c.36; the power in paragraph 12 of Schedule 2 is exercisable by the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1022/introduction",
    "retrieved_at": "2026-10-29T03:12:59.357817+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."
}