{
  "url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-2015/regulation-2.json",
  "legislation": "uksi/2015/1650",
  "legislation_title": "The Revenue Traders (Accounts and Records) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-2015",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment to the Revenue Traders (Accounts and Records) Regulations 1992",
  "text": "(1) The Revenue Traders (Accounts and Records) Regulations 1992 are amended as follows.\n(2) After regulation 1 (citation and commencement) insert—\n“Application\n1A. Where a revenue trader is required to keep any record by or under regulations made under section 88E(2)(c) of the Alcoholic Liquor Duties Act 1979, no requirement to keep that record applies under these Regulations.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I.1992/3150, to which there are amendments not relevant to these Regulations."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 4; section 88E was inserted by section 54(3) of the Finance Act 2015 (c.11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1650/regulation/2",
    "retrieved_at": "2026-10-28T23:32:42.559197+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."
}