{
  "url": "https://openlegislation.uk/finance-act-1984/section-1",
  "json_url": "https://openlegislation.uk/finance-act-1984/section-1.json",
  "legislation": "ukpga/1984/43",
  "legislation_title": "Finance Act 1984",
  "legislation_url": "https://openlegislation.uk/finance-act-1984",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Duties on spirits, beer, wine, made-wine and cider.",
  "text": "(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (excise duty on spirits) for “£15.19\" there shall be substituted “ £ 15.48 ”.\n(2) In section 36 of that Act (excise duty on beer) for “£21.60\" and “£0.72\" there shall be substituted “ £24.00 ” and “ £0.80 ” respectively.\n(3) For the provisions of Schedule 1 to that Act (rates of excise duty on wine) there shall be substituted the provisions of Schedule 1 to this Act.\n(4) The rates of duty on made-wine shall be the same as those on wine and, accordingly, in section 55(1) of that Act for the words “ Schedule 2\" there shall be substituted the words “ Schedule 1 ”.\n(5) In section 62(1) of that Act (excise duty on cider) for “£9.69\" there shall be substituted “ £14.28 ” ....\n(6) This section, and Schedule 1 to this Act, other than the paragraphs headed “Interpretation\", shall be deemed to have come into force on 14th March 1984.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1(5) omitted (1.9.2010) by virtue of The Alcoholic Liquor Duties (Definition of Cider) Order 2010 (S.I. 2010/1914), arts. 1(2), 3(a) (with art. 1(3))"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/43/section/1",
    "retrieved_at": "2026-10-29T10:01:35.028197+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."
}