{
  "url": "https://openlegislation.uk/finance-act-1969/section-1",
  "json_url": "https://openlegislation.uk/finance-act-1969/section-1.json",
  "legislation": "ukpga/1969/32",
  "legislation_title": "Finance Act 1969",
  "legislation_url": "https://openlegislation.uk/finance-act-1969",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Termination of surcharge under Finance Act 1961 s. 9 and related increases in duties.",
  "text": "(1) . . .\n(2) . . .\n(3) . . .\n(4) Subject to any new order of the Treasury under section 2 of the Purchase Tax Act 1963, Part I of Schedule 1 to that Act (chargeable and exempt goods and rates of tax) as amended by section 5 of the Finance Act 1968 shall have effect—\n(a) as from 16th April 1969, with the substitution for any reference to 12½ per cent., 20 per cent., 331/3 per cent. or 50 per cent. of a reference respectively to 13¾ per cent., 22 per cent., 362/3; per cent. or 55 per cent. ; and\n(b) as from 27th May 1969, with the further amendments specified in Schedule 6 to this Act (being amendments adding further goods to those chargeable with purchase tax or amending the provisions as to exemptions).\n(5) The provisions of Schedule 7 to this Act shall have effect for the purpose of—\n(a) defining whisky for all purposes of customs and excise;\n(b) . . .\n(c) . . .\n(d) . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1(1) repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. II and Finance Act 1973 (c. 51), Sch. 22 Pt. I"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 1(2) repealed by Finance Act 1972 (c. 41), Sch. 28 Pt. III and Finance Act 1973 (c. 51), Sch. 22 Pt I"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 1(3) repealed by Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12), Sch. 7"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 1(5) repealed (prosp.) by Finance Act 1983 (c. 28, SIF 40:1), s. 9(3), Sch. 10 Pt. I"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 1(5)(b) repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 1(5)(c) repealed by Finance Act 1973 (c. 51), Sch. 22 Pt. I"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 1(5)(d) repealed by Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12), Sch. 7"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1963 c. 9"
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1968 c. 44"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1969/32/section/1",
    "retrieved_at": "2026-10-29T10:52:09.057728+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}