{
  "url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-1995/introduction.json",
  "legislation": "uksi/1995/2893",
  "legislation_title": "The Revenue Traders (Accounts and Records) (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-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 upon them by section 137A 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. 2; section 137A was inserted by the Finance Act 1995 (c. 4) section 20."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2893/introduction",
    "retrieved_at": "2026-10-29T12:58:43.294157+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."
}