{
  "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-act-1979/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-act-1979/schedule-1/paragraph-3.json",
  "legislation": "ukpga/1979/8",
  "legislation_title": "Excise Duties (Surcharges or Rebates) Act 1979",
  "legislation_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-act-1979",
  "path": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In section 2(12) of the Finance Act 1966, for the words “section 9 of the Finance Act 1961” there shall be substituted the words “ section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1966 c. 18."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/8/schedule/1/paragraph/3",
    "retrieved_at": "2026-10-29T10:19:12.960132+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."
}