{
  "url": "https://openlegislation.uk/warehousekeepers-and-owners-of-warehoused-goods-amendment-regulations-2006/regulation-2",
  "json_url": "https://openlegislation.uk/warehousekeepers-and-owners-of-warehoused-goods-amendment-regulations-2006/regulation-2.json",
  "legislation": "uksi/2006/577",
  "legislation_title": "The Warehousekeepers and Owners of Warehoused Goods (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/warehousekeepers-and-owners-of-warehoused-goods-amendment-regulations-2006",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In regulation 21 of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999, after paragraph (3) insert—\n“(4) Where—\n(a) the excise duty point for relevant goods is prescribed by paragraph (1),\n(b) the registered owner did not comply with paragraph (3) or (5) of regulation 18, or, as the case may have required, the duty representative did not comply with paragraph (3) or (5) of regulation 19, and\n(c) the authorized warehousekeeper is liable to pay the duty,\nhe is relieved from liability to pay that duty if, immediately following the excise duty point, he abandons those goods to the Commissioners.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1999/1278, to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/577/regulation/2",
    "retrieved_at": "2026-10-29T04:35:52.420033+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."
}