{
  "url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-amendment-regulations-2004/regulation-2",
  "json_url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-amendment-regulations-2004/regulation-2.json",
  "legislation": "uksi/2004/3284",
  "legislation_title": "The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-amendment-regulations-2004",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "(1) In regulation 1(2), for the meaning given for “Intrastat system” substitute—\n““Intrastat” refers to the data collection system established and implemented by—\n(a) Council and European Parliament Regulation (EC) No 638/2004 (“establishing Regulation”); and\n(b) Commission Regulation (EC) No 1982/2004 (“implementing Regulation”);”.\n(2) In regulation 1(2), for the meaning given for “periodic declaration” substitute—\n““periodic declaration” refers to the means of providing the simplified information in regulations 3(1) and 3(2) (VAT return) or to a supplementary declaration in regulation 4;”.\n(3) In regulation 1(3), after “Act” insert “or have the same meaning as in the establishing or implementing Regulation”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 102, 7.4.04, p 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 343, 19.11.04, p 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3284/regulation/2",
    "retrieved_at": "2026-10-29T05:13:19.975540+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."
}