{
  "url": "https://openlegislation.uk/hydrocarbon-oil-industrial-reliefs-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-industrial-reliefs-regulations-2002/introduction.json",
  "legislation": "uksi/2002/1471",
  "legislation_title": "The Hydrocarbon Oil (Industrial Reliefs) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-industrial-reliefs-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 5th June 2002\nLaid before Parliament 6th June 2002\nComing into force\nFor the purposes of regulations 5 and 6 1st July 2002\nFor all other purposes 1st September 2002\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 24(1) of, and Schedule 4 to, the Hydrocarbon Oil Duties Act 1979 and of all other powers enabling them in that behalf, hereby make the following regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 5; amendments not relevant to these Regulations have been made to section 24(1); relevant amendments to Schedule 4 were made by sections 6(3) and 139(6) of, and Part III of Schedule 19 to, the Finance Act 1981 (c. 35) and section 205 of, and Part I of Schedule 41 to, the Finance Act 1996 (c. 8); section 1(2) defines “hydrocarbon oil”; section 27(2) provides for the Hydrocarbon Oil Duties Act 1979 to be construed as one with the Customs and Excise Management Act 1979 (c. 2) and section 27(3) applies the definition of “the Commissioners” in section 1(1) of that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1471/introduction",
    "retrieved_at": "2026-10-29T06:55:15.539166+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."
}