{
  "url": "https://openlegislation.uk/wholesaling-of-controlled-liquor-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/wholesaling-of-controlled-liquor-regulations-2015/introduction.json",
  "legislation": "uksi/2015/1516",
  "legislation_title": "The Wholesaling of Controlled Liquor Regulations 2015",
  "legislation_url": "https://openlegislation.uk/wholesaling-of-controlled-liquor-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 15th July 2015\nLaid before the House of Commons 16th July 2015\nComing into force 1st October 2015\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 88A(7), 88B(1), 88C(3), 88E and 88I of the Alcoholic Liquor Duties Act 1979 and section 133 of the Finance Act 1999 make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 4; sections 88A, 88B, 88C, 88E and 88I were inserted by the Finance Act 2015 (c. 11), section 54(3). The power to make regulations under those sections is conferred on “the Commissioners” and, by virtue of section 4(3), “the Commissioners” has the same meaning as given in the Customs and Excise Management Act 1979 (c. 2). Section 1 (1) of that Act (as amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraphs 20 and 22 (b)) defines “the Commissioners” as “the Commissioners for Her Majesty’s Revenue and Customs”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 16; the reference to the Commissioners of Customs and Excise in section 133 is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs by virtue of section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1516/introduction",
    "retrieved_at": "2026-10-28T23:33:52.205628+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."
}