{
  "url": "https://openlegislation.uk/other-fuel-substitutes-payment-of-excise-duty-etc-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/other-fuel-substitutes-payment-of-excise-duty-etc-regulations-1995/introduction.json",
  "legislation": "uksi/1995/2717",
  "legislation_title": "The Other Fuel Substitutes (Payment of Excise Duty etc) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/other-fuel-substitutes-payment-of-excise-duty-etc-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 9th November 1995\nLaid before Parliament 9th November 1995\nComing into force 1st December 1995\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 21 of the Hydrocarbon Oil Duties Act 1979 and section 118A of the Customs and Excise Management 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; section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 2; section 118A was added by the Finance Act 1991 (c. 31), section 12 and schedule 5, and was amended by the Finance Act 1994 (c. 9), sections 246 and 258, schedule 25, part VIII."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2717/introduction",
    "retrieved_at": "2026-10-29T12:59:43.367165+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."
}