{
  "url": "https://openlegislation.uk/tobacco-products-amendment-regulations-1992/note",
  "json_url": "https://openlegislation.uk/tobacco-products-amendment-regulations-1992/note.json",
  "legislation": "uksi/1992/3154",
  "legislation_title": "The Tobacco Products (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/tobacco-products-amendment-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Tobacco Products Regulations 1979 by extending the accounting arrangements for deferred payment of excise duty to tobacco products in respect of which duty is payable by a registered excise dealer and shipper.\nThere is no change to the duty deferment arrangements for tobacco products in respect of which duty is payable by other categories of trader.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3154/note",
    "retrieved_at": "2026-10-29T14:09:10.781675+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."
}