{
  "url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/schedule-1/paragraph-1.json",
  "legislation": "uksi/2023/806",
  "legislation_title": "The Alcoholic Products (Excise Duty) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023",
  "path": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) This paragraph applies to large packs filled with a metered or weighed volume of alcoholic product.\n(2) The tolerance requirement is that the volume of alcoholic product does not exceed the volume ascertained by reference to the label of that large pack and any invoice, delivery note or similar document issued in relation to it by more than the amount set out in sub-paragraph (3).\n(3) The amount referred to in sub-paragraph (2) is—\n(a) in the case of a pack intended to contain a volume exceeding 100 litres, 0.5 per cent of that volume, or\n(b) in any other case, 0.5 litres.\n(4) Where the sources described in sub-paragraph (2) indicate different volumes, the volume to be used for the purposes of this paragraph is the greater of those volumes.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 1 in force at 1.8.2023, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/806/schedule/1/paragraph/1",
    "retrieved_at": "2026-10-28T21:42:35.446156+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."
}