{
  "url": "https://openlegislation.uk/alcoholic-liquor-surcharge-on-spirits-duty-order-2008/introduction",
  "json_url": "https://openlegislation.uk/alcoholic-liquor-surcharge-on-spirits-duty-order-2008/introduction.json",
  "legislation": "uksi/2008/3062",
  "legislation_title": "The Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008",
  "legislation_url": "https://openlegislation.uk/alcoholic-liquor-surcharge-on-spirits-duty-order-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nApproved by the House of CommonsMade 26th November 2008\nLaid before the House of Commons 26th November 2008\nComing into force 1st December 2008\nThe Treasury make this Order exercising the powers conferred by sections 1(2)(a), 1(1)(a) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 1979.",
  "extent": null,
  "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); section 2(3) was substituted by section 10(2) of the Finance Act 1982 (c. 39)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3062/introduction",
    "retrieved_at": "2026-10-29T03:21:23.885449+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."
}