{
  "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-act-1979/section-5",
  "json_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-act-1979/section-5.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": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Citation and commencement.",
  "text": "(1) This Act may be cited as the Excise Duties (Surcharges or Rebates) Act 1979.\n(2) This Act shall come into operation on 1st April 1979.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/8/section/5",
    "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."
}