{
  "url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/introduction",
  "json_url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/introduction.json",
  "legislation": "uksi/2008/3026",
  "legislation_title": "The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008",
  "legislation_url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nApproved by the House of CommonsMade 1.00 p.m. 24th November 2008\nLaid before the House of Commons 24th November 2008\nComing into force\nfor the purposes of article 2 1st December 2008\nfor the purposes of article 3 6.00 p.m. 24th November 2008\nThe Treasury make this Order exercising the powers conferred by sections 1(2)(a) and 1(1)(a) of the Excise Duties (Surcharges or Rebates) Act 1979 and sections 6(1) and 6(5)(a) of the Tobacco Products Duty Act 1979.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 8; section 1(2) was amended by section 10(2) of the Finance Act 1980 (c. 48) and by section 10(1) of the Finance Act 1982 (c. 39); section 1(1)(a) was amended by Schedule 23 Part 1(4) to the Finance Act 1993 (c. 34)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 7; the instrument was laid before the House of Commons after 1.00 p.m. but before 6.00 p.m. 24th November 2008."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3026/introduction",
    "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."
}