{
  "url": "https://openlegislation.uk/excise-duty-amendment-of-the-isle-of-man-act-1979-order-1999/note",
  "json_url": "https://openlegislation.uk/excise-duty-amendment-of-the-isle-of-man-act-1979-order-1999/note.json",
  "legislation": "uksi/1999/2925",
  "legislation_title": "The Excise Duty (Amendment of the Isle of Man Act 1979) Order 1999",
  "legislation_url": "https://openlegislation.uk/excise-duty-amendment-of-the-isle-of-man-act-1979-order-1999",
  "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 December 1999, amends section 1(1) of the Isle of Man Act 1979(c. 58). It provides for lottery duty chargeable under the law of 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/1999/2925/note",
    "retrieved_at": "2026-10-29T09:36:50.983547+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."
}