{
  "url": "https://openlegislation.uk/alcoholic-products-repayment-interest-rate-alcohol-duty-regulations-2025",
  "json_url": "https://openlegislation.uk/alcoholic-products-repayment-interest-rate-alcohol-duty-regulations-2025.json",
  "id": "uksi/2025/947",
  "title": "The Alcoholic Products (Repayment Interest Rate) (Alcohol Duty) Regulations 2025",
  "short_title": "Alcoholic Products (Repayment Interest Rate) (Alcohol Duty) 2025",
  "long_title": "These Regulations specify the rate of interest that has effect for the purposes of Parts 2 and 3 of Schedule 3 to the Finance Act 2001 (c. 9), which deals with interest on amounts payable by His Majesty’s Revenue and Customs (“HMRC”), for the purposes of alcohol duty (the “repayment interest rate”).",
  "citation": "S.I. 2025/947",
  "type": "uksi",
  "year": "2025",
  "number": "947",
  "version": "current",
  "date": "2025-08-04",
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    },
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      "path": "regulation/3",
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      "heading": "Repayment interest rate",
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      "heading": "Initial repayment interest rate",
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    },
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      "heading": "Effect of change in repayment interest rate",
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      "extent": null,
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    },
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    }
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      "date": "2025-08-06",
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  "made_under": [
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      "id": "ukpga/1996/8",
      "title": "Finance Act 1996",
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  "instruments_made_under_url": "https://openlegislation.uk/alcoholic-products-repayment-interest-rate-alcohol-duty-regulations-2025/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/947",
    "retrieved_at": "2026-10-28T21:12:18.460174+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."
}