{
  "url": "https://openlegislation.uk/alcoholic-products-repayment-interest-rate-alcohol-duty-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/alcoholic-products-repayment-interest-rate-alcohol-duty-regulations-2025/introduction.json",
  "legislation": "uksi/2025/947",
  "legislation_title": "The Alcoholic Products (Repayment Interest Rate) (Alcohol Duty) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/alcoholic-products-repayment-interest-rate-alcohol-duty-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "EXCISE\nMade 4th August 2025\nLaid before the House of Commons 6th August 2025\nComing into force 1st September 2025\nThe Treasury make these Regulations in exercise of the powers conferred by section 197(1), (2)(i) and (3)(b) and (f) of the Finance Act 1996.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8; section 197(2)(i) was inserted by paragraph 18(3) of Part 4 of Schedule 3 to the Finance Act 2001 (c. 9) and section 197(5) was repealed by section 105(6)(b) of the Finance Act 2009 (c. 10). There are other amendments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/947/introduction",
    "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."
}