{
  "url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-1998/note",
  "json_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-1998/note.json",
  "legislation": "uksi/1998/62",
  "legislation_title": "The Revenue Traders (Accounts and Records) (Amendment) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-1998",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 11th February 1998, further amend the Revenue Traders (Accounts and Records) Regulations 1992 (S.I. 1992/3150) (the principal Regulations) by inserting regulations 10 to 17 in the principal Regulations.\nThe new regulations describe the provisions that must be included in reimbursement arrangements made by a person making a claim under section 137A of the Customs and Excise Management Act 1979 (c. 2) (recovery of overpaid excise duty), the undertakings that he must give and the other requirements with which he must comply, in order that his reimbursement arrangements are not to be disregarded for the purposes of determining whether he would be unjustly enriched if his claim is met.\nRegulation 10 of the principal Regulations defines certain terms used in regulations 10 to 17 of the principal Regulations.\nRegulation 11 of the principal Regulations describes, in general terms, the provisions which a claimant’s reimbursement arrangements must include, and the undertakings which he must give, in order that his arrangements are not to be disregarded when determining whether he would be unjustly enriched if his claim is met.\nRegulation 12 of the principal Regulations describes the detailed provisions that must be included in reimbursement arrangements, in order that the arrangements are not to be disregarded when determining whether a claimant would be unjustly enriched if his claim is met.\nRegulation 13 of the principal Regulations requires a claimant to repay to the Commissioners of Customs and Excise any amount which he received in order to reimburse consumers, but which he had failed to apply to that purpose within 14 days of his receipt of that amount.\nRegulation 14 of the principal Regulations describes the records that the claimant must keep relating to his reimbursement arrangements.\nRegulation 15 of the principal Regulations provides for the production of such records.\nRegulation 16 of the principal Regulations describes in detail the undertakings that the claimant must give to comply with his reimbursement arrangements.\nRegulation 17 of the principal Regulations contains provisions relating to reimbursement arrangements made before these Regulations came into force.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/62/note",
    "retrieved_at": "2026-10-29T11:39:19.594558+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."
}