{
  "url": "https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3150",
  "legislation_title": "The Revenue Traders (Accounts and Records) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 10th December 1992\nLaid before Parliament 11th December 1992\nComing into force 1st January 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 118A 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 118A was inserted by the Finance Act 1991 (c. 31) section 12 and Schedule 5; section 1(1) defines Commissioners"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3150/introduction",
    "retrieved_at": "2026-10-29T14:09:13.820481+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."
}