{
  "url": "https://openlegislation.uk/warehousekeepers-and-owners-of-warehoused-goods-regulations-1999/regulation-16",
  "json_url": "https://openlegislation.uk/warehousekeepers-and-owners-of-warehoused-goods-regulations-1999/regulation-16.json",
  "legislation": "uksi/1999/1278",
  "legislation_title": "The Warehousekeepers and Owners of Warehoused Goods Regulations 1999",
  "legislation_url": "https://openlegislation.uk/warehousekeepers-and-owners-of-warehoused-goods-regulations-1999",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Security",
  "text": "The Commissioners may require any authorized warehousekeeper to provide such security, or further security, as they may think appropriate for the payment of any excise duty that is or may become due from him.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 16 substituted (3.3.2025) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 2(10)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations, as they had effect immediately before IP completion day, continued (N.I. with respect to excise goods) (31.12.2020) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(c) (which provision is omitted (3.3.2025 by virtue of S.I. 2024/1262, regs. 1(2), 5)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 16 in force at 1.10.1999, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1278/regulation/16",
    "retrieved_at": "2026-10-29T10:49:00.307908+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."
}