{
  "url": "https://openlegislation.uk/pleasure-craft-arrival-and-report-amendment-no-2-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/pleasure-craft-arrival-and-report-amendment-no-2-regulations-2026/introduction.json",
  "legislation": "uksi/2026/819",
  "legislation_title": "The Pleasure Craft (Arrival and Report) (Amendment) (No. 2) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/pleasure-craft-arrival-and-report-amendment-no-2-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of a defect in S.I. 2026/707 and is being issued free of charge to all known recipients of that Statutory Instrument.\nCUSTOMS\nMade 14th July 2026\nLaid before Parliament 15th July 2026\nComing into force 6th August 2026\nThe Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 35(4) and 42(1) of the Customs and Excise Management Act 1979.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2; see section 1(1) for the definition of “the Commissioners”. Section 42(1) was relevantly amended by the Taxation (Cross-border Trade) Act 2018 (c. 22), Schedule 7(2), paragraph 36(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/819/introduction",
    "retrieved_at": "2026-10-28T20:57:39.712476+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."
}