{
  "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-12",
  "json_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-12.json",
  "legislation": "uksi/2026/331",
  "legislation_title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Returns: requirement to make a return",
  "text": "(1) Save as the Commissioners may otherwise allow, an approved person must make a return to the Commissioners in respect of each month.\n(2) A return under paragraph (1) must—\n(a) show the amount of duty payable, including where no amount is payable, during that period,\n(b) be accompanied by a declaration signed by the person making it that the return is true and complete,\n(c) be made in such form and manner, and contain such information, as the Commissioners may specify in a notice published by them, and\n(d) be made on or before the seventh day of the month following the month to which the return relates.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/331/regulation/12",
    "retrieved_at": "2026-10-28T21:03:41.887471+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."
}