{
  "url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008",
  "json_url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008.json",
  "id": "uksi/2008/3026",
  "title": "The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008",
  "short_title": "Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty 2008",
  "long_title": "Liabilities to the excise duties on spirits, beer, wine, made-wine and cider increase on 1 December 2008 by 8% of the amounts payable.",
  "citation": "S.I. 2008/3026",
  "type": "uksi",
  "year": "2008",
  "number": "3026",
  "version": "current",
  "date": "2008-11-24",
  "revised": true,
  "valid_from": "2008-12-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "article/1",
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      "heading": null,
      "url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "article/2",
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      "url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "heading": null,
      "url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Alcoholic liquor: surcharge on each amount of excise duty payable in respect of spirits, beer, wine, made-wine and cider",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "schedule/1/paragraph/1",
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      "heading": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "schedule/1/paragraph/2",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Tobacco products: increases to rates of duty",
      "url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/schedule-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/note",
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    }
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      "date": "2009-01-23",
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      "source_url": "https://www.legislation.gov.uk/uksi/2008/3026/pdfs/uksi_20083026_en.pdf"
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      "source_url": "https://www.legislation.gov.uk/uksi/2008/3026/pdfs/uksiem_20083026_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked in part",
      "affected_provisions": "Order",
      "affecting": "ukpga/2009/10",
      "affecting_title": "Finance Act 2009",
      "affecting_provisions": "s. 11(6)(a)"
    },
    {
      "type": "revoked in part",
      "affected_provisions": "Order",
      "affecting": "ukpga/2009/10",
      "affecting_title": "Finance Act 2009",
      "affecting_provisions": "s. 12(2)"
    },
    {
      "type": "modified",
      "affected_provisions": "Sch. 1",
      "affecting": "uksi/2008/3062",
      "affecting_title": "The Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008",
      "affecting_provisions": "art. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1979/8",
      "title": "Excise Duties (Surcharges or Rebates) Act 1979",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-act-1979",
      "provisions": [
        "section/1"
      ]
    },
    {
      "id": "ukpga/1979/7",
      "title": "Tobacco Products Duty Act 1979",
      "url": "https://openlegislation.uk/tobacco-products-duty-act-1979",
      "provisions": [
        "section/6"
      ]
    }
  ],
  "changes_made_to": 10,
  "changes_made_to_url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/changes.json",
  "changes_made_by": 8,
  "changes_made_by_url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3026",
    "retrieved_at": "2026-11-14T03:35:02.535927+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."
}