{
  "url": "https://openlegislation.uk/finance-act-2019-section-57-tobacco-for-heating-consequential-amendments-regulations-2019/regulation-2",
  "json_url": "https://openlegislation.uk/finance-act-2019-section-57-tobacco-for-heating-consequential-amendments-regulations-2019/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Excise Goods (Drawback) Regulations 1995",
  "text": "(1) The Excise Goods (Drawback) Regulations 1995 are amended as follows.\n(2) In regulation 5(4), insert the words “and tobacco for heating” after the words “chewing tobacco”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/1046, amended by S.I. 2009/1023 and S.I. 2019/14. At the date of making, the amendment made by S.I. 2019/14 has not been brought into force. There are other amending instruments, but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/975/regulation/2",
    "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."
}