{
  "url": "https://openlegislation.uk/finance-act-2021-section-131-temporary-customs-and-excise-approvals-appointed-day-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2021-section-131-temporary-customs-and-excise-approvals-appointed-day-regulations-2021/introduction.json",
  "legislation": "uksi/2021/799",
  "legislation_title": "The Finance Act 2021, Section 131 (Temporary Customs and Excise Approvals) (Appointed Day) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021-section-131-temporary-customs-and-excise-approvals-appointed-day-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade at 6.22 p.m. on 5th July 2021\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the power conferred by section 131 of the Finance Act 2021, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2021 c.26."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/799/introduction",
    "retrieved_at": "2026-10-28T22:11:18.580949+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."
}