{
  "url": "https://openlegislation.uk/hydrocarbon-oil-payment-of-rebates-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-payment-of-rebates-regulations-1996/introduction.json",
  "legislation": "uksi/1996/2313",
  "legislation_title": "The Hydrocarbon Oil (Payment of Rebates) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-payment-of-rebates-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 9th September 1996\nLaid before Parliament 10th September 1996\nComing into force 1st October 1996\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 24 of the Hydrocarbon Oil Duties Act 1979, and of all other powers enabling them in that behalf, hereby make the following regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 5; section 24 has been amended, the relevant amendment being the Finance Act 1996 (c. 8), section 5(5); section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2), viz., “the Commissioners” means the Commissioners of Customs and Excise."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2313/introduction",
    "retrieved_at": "2026-10-29T12:35:50.912043+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."
}