{
  "url": "https://openlegislation.uk/finance-act-1976/schedule-15/part-I",
  "json_url": "https://openlegislation.uk/finance-act-1976/schedule-15/part-I.json",
  "legislation": "ukpga/1976/40",
  "legislation_title": "Finance Act 1976",
  "legislation_url": "https://openlegislation.uk/finance-act-1976",
  "path": "schedule/15/part/I",
  "kind": "part",
  "number": "I",
  "heading": "Customs and Excise",
  "text": "Chapter\nShort title\nExtent of repeal\n15 & 16 Geo. 6 & 1 Eliz. 2 c. 44.\nThe Customs and Excise Act 1952.\nSection 34(1A).\nIn section 105(1) the word “spirits\" where it first occurs.\nIn section 160(1) the words “or retailer of\".\nIn section 307 the definition of “non-excisable cider\".\n1967 c. 54.\nThe Finance Act 1967.\nIn Schedule 6, paragraph 2.\n1971 c. 12.\nThe Hydrocarbon Oil (Customs & Excise) Act 1971.\nIn Schedule 1, paragraph 6.\n1972 c. 68.\nThe European Communities Act 1972.\nIn Schedule 4, paragraph 2(2).\n1973 c. 51.\nThe Finance Act 1973.\nIn section 1, in subsection (4) the words from “or any obligation\" onwards and in subsection (5)(b) the words “the Hydrocarbon Oil (Customs & Excise) Act 1971 and\" and “substitute for any relief under the Act of 1971 such relief as may be specified in the order\".\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nSection 7.\nIn section 15(6) the definition of “non-excisable cider\".\nSection 16(6).\nIn Schedule 3, in paragraph 44(d)(i) the words “and of “non-excisable cider\"\".",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1976/40/schedule/15/part/I",
    "retrieved_at": "2026-10-29T10:30:05.616252+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."
}