{
  "url": "https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/schedule-3/paragraph-1",
  "json_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/schedule-3/paragraph-1.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": "schedule/3/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "The particulars specified at paragraph 2 below are to be kept by reference to each accounting period of the revenue trader, and in respect of each transaction, involving excise goods, that gives rise to a joint or several liability on the part of that revenue trader to pay (and the amount of duty for which the revenue trader is liable jointly or severally is called in paragraph 2 below “the amount of duty”).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3150/schedule/3/paragraph/1",
    "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."
}