{
  "url": "https://openlegislation.uk/finance-act-1978/schedule-13/part-I",
  "json_url": "https://openlegislation.uk/finance-act-1978/schedule-13/part-I.json",
  "legislation": "ukpga/1978/42",
  "legislation_title": "Finance Act 1978",
  "legislation_url": "https://openlegislation.uk/finance-act-1978",
  "path": "schedule/13/part/I",
  "kind": "part",
  "number": "I",
  "heading": "Customs and Excise",
  "text": "Chapter\nShort title\nExtent of repeal\n9 & 10 Geo. 5. c. 32.\nThe Finance Act 1919.\nSection 8.\nSection 38(1).\n15 & 16 Geo. 6 & 1 Eliz. 2. c. 44.\nThe Customs and Excise Act 1952.\nIn section 37(1), the proviso.\nSection 70.\nIn section 221(2), the words “and the component parts of any such mechanical lighters” and the words “or component parts thereof”.\nIn section 222, in subsection (1)(a), the words from “(other” to “flint)”, in subsection (2) the words “Subject to the next following subsection” and subsection (3).\nIn section 248(2), the words “manufacturer of glucose or saccharin”.\nIn section 249(5), the words “manufacturers of glucose or saccharin”.\nIn section 307(1), the definitions of “excise trade”, “excise trader”, “tobacco” and “tobacco refuse” and, in the definition of “importer”, the word “customs”.\nSection 308(1) and (2).\nIn section 309, in subsection (3), the words from “such part” to the end and, in subsection (5), the words “customs or”.\nSection 311.\nSchedule 8.\n1 & 2 Eliz. 2. c. 34.\nThe Finance Act 1953.\nIn section 3(3) the words from “other” to “domestic use”.\n5 & 6 Eliz. 2. c. 49.\nThe Finance Act 1957.\nIn Schedule 2, in paragraph 1(2) the words from “and for the purposes” to the end, paragraph 1(3), paragraph 2 and paragraph 4(2)(b).\n6 & 7 Eliz. 2 c. 6.\nThe Import Duties Act 1958.\nIn section 5(1), the words from “which” to the end.\n1964 c. 92.\nThe Finance (No. 2) Act 1964\nSections 3 to 6.\nSchedules 1 and 2.\n1966 c. 18.\nThe Finance Act 1966.\nSection 7.\n1969 c. 16.\nThe Customs Duties (Dumping and Subsidies) Act 1969.\nIn section 5, subsection (2) and in subsection (3) the words from “shall be determined” to “except that”.\nSection 10(2) and (5).\nSections 11 and 12.\nIn section 13(1) the words “growing or”.\nSection 14(1) and (3).\n1971 c. 12.\nThe Hydrocarbon Oil (Customs & Excise) Act 1971.\nIn paragraph 4 of Schedule 1, the words from “or, in Northern Ireland” to the end.\n1972 c. 41.\nThe Finance Act 1972.\nSection 128(1).\n1972 c. 68.\nThe European Communities Act 1972.\nIn Part I of Schedule 3 the entry relating to the Customs Duties (Dumping and Subsidies) Act 1969.\nIn Schedule 4, paragraph 2(4).\n1976 c. 40.\nThe Finance Act 1976.\nSection 13.\n1977 c. 36.\nThe Finance Act 1977.\nSection 13.\n1. The repeals in the Customs Duties (Dumping and Subsidies) Act 1969 take effect subject to section 6(7) of this Act.\n2. The repeals in the Finance Act 1972 and the Finance Act 1976 take effect on 1st December 1978.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1978/42/schedule/13/part/I",
    "retrieved_at": "2026-10-29T10:21:44.797563+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."
}