{
  "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-III",
  "json_url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-III.json",
  "legislation": "ukpga/1981/35",
  "legislation_title": "Finance Act 1981",
  "legislation_url": "https://openlegislation.uk/finance-act-1981",
  "path": "schedule/19/part/III",
  "kind": "part",
  "number": "III",
  "heading": "Customs and Excise: Miscellaneous",
  "text": "Chapter\nShort title\nExtent of repeal\n1955 c. 16\nThe Food and Drugs Act 1955.\nIn section 3(4) the words from “but” onwards.\n1956 c. 30.\nThe Food and Drugs (Scotland) Act 1956.\nIn section 3(4) the words from “but” onwards.\n1958 c. 27 (N.I.).\nThe Food and Drugs (Northern Ireland) Act 1958.\nIn section 3(4) the words from “but” onwards.\n1969 c. 16.\nThe Customs Duties (Dumping and Subsidies) Act 1969.\nSection 16.\n1972 c. 25.\nThe Betting and Gaming Duties Act 1972.\nIn section 6(3)(b)(ii) the words from “(disregarding” onwards.\nIn Schedule 2, in paragraph 14, the words “the contravention, or as the case may be”.\nIn Schedule 4, in paragraph 4(1) the words following the word “force” and in paragraph 17 the words “the contravention, or as the case may be”.\n1974 c. 30.\nThe Finance Act 1974.\nSection 2(1).\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nSection 5(4).\nSection 6(4).\n1976 c. 66.\nThe Licensing (Scotland) Act 1976.\nSection 94.\nIn section 139(1), in the definition of “alcoholic liquor” the words from “so” onwards and the definition of “wholesaler’s excise licence”.\n1979 c. 2.\nThe Customs and Excise Management Act 1979.\nIn section 94, in subsection (1), the words “Subject to subsection (2) below”, and subsection (2).\nSection 95(2)(a).\nSections 105 and 106.\nIn section 117(6), the words from “subject” to “spirits”.\n1979 c. 4.\nThe Alcoholic Liquor Duties Act 1979.\nIn section 4(1), paragraph (b) of the definition of “retailer” and the definitions of “spirits advice note” and “spirits consignment note”.\nIn section 21(2), paragraph (b).\nSections 27 to 30.\nIn section 32(1) the words from “and” onwards.\nSections 65 and 66.\nSection 68.\nSection 70.\nSection 76.\nIn section 77(4) the words “or 76”.\nSections 84 to 89.\nIn Schedule 3, paragraphs 1, 2, 5(2), 8(2), (3), (5) and 9(b).\n1979 c. 5.\nThe Hydrocarbon Oil Duties Act 1979.\nIn section 17, in subsection (1) the words “unless that amount is less than £2.50” and subsection (4).\nIn section 18(1) the words “in such manner as the Commissioners may direct”, the words from “at any time” to “allow)” and the words “unless that amount is less than £5”.\nIn section 19, in subsection (3) the words from “at any time” to “allow,” and subsections (4) and (5).\nIn Schedule 4, in the heading to paragraph 1, the words “under sections 9 and 14”.\n1979 c. 7.\nThe Tobacco Products Duty Act 1979.\nIn section 2(1) the words “subject to section 3 below”.\nSection 3.\nIn section 4 the words “and in section 3(1) above”.\nIn section 6(5), paragraph (b) together with the word “and” immediately preceding it.\n1980 c. 48.\nThe Finance Act 1980.\nSections 1 and 2.\nSection 4(2) and (3).\nSection 5(2) and (3).\nSection 8.\nSchedules 1 to 4.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/35/schedule/19/part/III",
    "retrieved_at": "2026-10-29T10:14:04.400989+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."
}