{
  "url": "https://openlegislation.uk/excise-duty-amendment-of-the-isle-of-man-act-1979-order-1994/article-2",
  "json_url": "https://openlegislation.uk/excise-duty-amendment-of-the-isle-of-man-act-1979-order-1994/article-2.json",
  "legislation": "uksi/1994/3041",
  "legislation_title": "The Excise Duty (Amendment of the Isle of Man Act 1979) Order 1994",
  "legislation_url": "https://openlegislation.uk/excise-duty-amendment-of-the-isle-of-man-act-1979-order-1994",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "(1) Beer duty shall become a common duty and accordingly the Isle of Man Act 1979 shall be amended as follows.\n(2) In section 1(1) (common duties) in paragraph (b) the words “, other than beer,” shall be omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3041/article/2",
    "retrieved_at": "2026-10-29T13:22:06.256764+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."
}