{
  "url": "https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Items and records (including an excise duty account) to be kept and preserved",
  "text": "A revenue trader who receives, prepares, maintains or issues an item described in Schedule 1 to these Regulations shall—\n(a) in the case of a received item, keep and preserve the item;\n(b) in the case of an issued item, keep and preserve a copy of the item; and\n(c) in the case of an item that is prepared or maintained and which has not been received or which is not issued, preserve the item.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3150/regulation/3",
    "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."
}