{
  "url": "https://openlegislation.uk/finance-act-2019-section-57-tobacco-for-heating-consequential-amendments-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2019-section-57-tobacco-for-heating-consequential-amendments-regulations-2019/introduction.json",
  "legislation": "uksi/2019/975",
  "legislation_title": "The Finance Act 2019, Section 57 (Tobacco for Heating) (Consequential Amendments) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019-section-57-tobacco-for-heating-consequential-amendments-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 30th May 2019\nLaid before the House of Commons 3rd June 2019\nComing into force 1st July 2019\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the power conferred by section 57(5) of the Finance Act 2019, make the following Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2019 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/975/introduction",
    "retrieved_at": "2026-10-28T22:40:07.257805+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."
}