{
  "url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-1995/note",
  "json_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-1995/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This is not part of the Regulations)\nSection 137A of the Customs and Excise Management Act 1979, inserted by Section 20 of the Finance Act 1995, provides for the recovery by a claimant payer, from the Commissioners of Customs and Excise, of amounts paid as excise duty to the Commissioners which is not due to them.\nThese Regulations amend the Revenue Traders (Accounts and Records) Regulations 1992 by inserting an additional regulation, number nine, which governs the form in which the claimant payer is to make his claim for repayment by the Commissioners to him.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2893/note",
    "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."
}