{
  "url": "https://openlegislation.uk/excise-duty-amendment-of-the-isle-of-man-act-1979-order-1994/note",
  "json_url": "https://openlegislation.uk/excise-duty-amendment-of-the-isle-of-man-act-1979-order-1994/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st January 1995, amends section 1(1) of the Isle of Man Act 1979 (c. 58). It provides for the excise duty on beer imported into or produced in the United Kingdom or the Isle of Man to be included in the common duty arrangements.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3041/note",
    "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."
}