{
  "url": "https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/regulation-4",
  "json_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Items and records (including an excise duty account) to be kept and preserved",
  "text": "(1) A revenue trader shall keep and preserve a record of—\n(a) the production, buying, selling, importation, exportation, dealing in or handling of any excise goods carried on by him;\n(b) the goods (whether or not they are excise goods) or services received by him in connection with or to enable him to undertake a transaction or activity described in sub-paragraph (a) of this paragraph; and\n(c) the financing or the facilitation, made or effected by him, of a transaction or activity described in sub-paragraph (a) of this paragraph (whether or not that transaction or activity was carried on by him).\n(2) The record, required of a revenue trader by paragraph (1) of this Regulation, shall include—\n(a) in the case of a receipt by him of excise goods, the date of receipt, and the name and address of the supplier of those goods to him;\n(b) in the case of the disposal by him of excise goods, the name and address, except where disposed of by a retail sale, of the person who acquires them, and the date of that disposal; and\n(c) in the case of a transaction described in sub-paragraph (c) of paragraph (1) of this regulation (financing or facilitation)—\n(i) the date of receipt and the name and address of the person making or effecting that transaction, where the revenue trader (keeping and preserving a record as required by paragraph (1) of this regulation) is the recipient of that transaction; and\n(ii) the date of making or effecting that transaction and the name and address of the recipient of it, where the revenue trader (keeping and preserving a record as required by paragraph (1) of this regulation) is making or effecting that transaction.\n(3) The record, required of a revenue trader by paragraph (1) of this regulation, shall contain sufficient information, by way of cross referencing or otherwise, to enable an officer to trace readily any payments, made or received by that trader in respect of any excise goods or of any financing or facilitation described in sub-paragraph (c) of paragraph (1) of this regulation.",
  "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/4",
    "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."
}