{
  "url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988/introduction.json",
  "legislation": "uksi/1988/1760",
  "legislation_title": "The Spirits (Rectifying, Compounding and Drawback) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 14th October 1988\nLaid before Parliament 24th October 1988\nComing into force 1st December 1988\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 19(1) and (1A) and 22(1), (3A), (4) and (10) of the Alcoholic Liquor Duties Act 1979, section 93(2)(a) of the Customs and Excise Management Act 1979, and section 9(2) of the Isle of Man 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. 4; sections 19 and 22 were amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraphs 15 and 16 respectively."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 2; section 93 was amended by the Finance Act 1981, section 11(1) and Schedule 8, and by the Finance Act 1986, (c.41) section 5 and Schedule 3."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1979 c. 58."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1760/introduction",
    "retrieved_at": "2026-10-29T15:56:46.948990+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."
}