{
  "url": "https://openlegislation.uk/finance-act-1970/section-6",
  "json_url": "https://openlegislation.uk/finance-act-1970/section-6.json",
  "legislation": "ukpga/1970/24",
  "legislation_title": "Finance Act 1970",
  "legislation_url": "https://openlegislation.uk/finance-act-1970",
  "path": "section/6",
  "kind": "section",
  "number": "6",
  "heading": null,
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) Angostura bitters shall be deemed not to be spirits for the purposes of—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) the Licensing (Scotland) Act 1976... and any other enactment (whether passed before or after the commencement of this Act) in which “spirits” has the same meaning as in that Act;\nand accordingly angostura bitters shall be treated as a non-intoxicating drink for the purposes of the enactments specified in paragraph (b) above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 6 repealed (S.) (1.9.2009 at 5.00 a.m.) by Licensing (Scotland) Act 2005 (asp 16), s. 150(2), Sch. 7 (with s. 143); S.S.I. 2007/472, art. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 6(1)(2)(a) repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words substituted by virtue of Interpretation Act 1978 (c. 30), s. 17(2)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 6(2)(b) repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 6 para. 54(a), Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 6(2)(b) substituted (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 6 para. 54(b) (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/24/section/6",
    "retrieved_at": "2026-10-29T10:51:17.153260+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."
}