{
  "url": "https://openlegislation.uk/finance-act-1977/schedule-9/part-II",
  "json_url": "https://openlegislation.uk/finance-act-1977/schedule-9/part-II.json",
  "legislation": "ukpga/1977/36",
  "legislation_title": "Finance Act 1977",
  "legislation_url": "https://openlegislation.uk/finance-act-1977",
  "path": "schedule/9/part/II",
  "kind": "part",
  "number": "II",
  "heading": "Tobacco",
  "text": "Chapter\nShort title\nExtent of repeal\n15 & 16 Geo. 6 & 1 Eliz. 2 c. 44.\nThe Customs and Excise Act 1952.\nPart V.\n1964 c. 49.\nThe Finance Act 1964.\nSection 4.\nSection 8(2)(a).\nSchedule 5.\n1966 c. 18.\nThe Finance Act 1966.\nSection 3.\nIn Schedule 2, in paragraph 1 the words “section 173(1)(b) (importation of tobacco)\" and in paragraph 2 the words “and 173(3)\" and “and tobacco\".\n1967 c. 54.\nThe Finance Act 1967.\nIn section 4, in subsection (1), paragraph (d) and the word “or\" before it and the words “and 175\" and in subsection (2) the words “or (d)\" and the words following the semi-colon.\n1970 c. 24.\nThe Finance Act 1970.\nSection 4.\nSection 5(a).\nIn Schedule 2, paragraphs 1 to 4.\n1973 c. 51.\nThe Finance Act 1973.\nSection 1 so far as unrepealed.\nSchedule 5.\n1974 c. 30.\nThe Finance Act 1974.\nSection 1(6).\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nSection 1(6).\n1976 c. 40.\nThe Finance Act 1976.\nSection 8.\n1977 c. 36.\nThe Finance Act 1977.\nSection 1(6) and (7).\nSection 2(1) and (3).\nThe above repeals take effect on 1st January 1978 but do not affect drawback by virtue of events occurring on or before 30th June 1978.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1977/36/schedule/9/part/II",
    "retrieved_at": "2026-10-29T10:24:17.841799+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."
}