{
  "url": "https://openlegislation.uk/finance-act-1985-beer-commencement-order-1985/note",
  "json_url": "https://openlegislation.uk/finance-act-1985-beer-commencement-order-1985/note.json",
  "legislation": "uksi/1985/1622",
  "legislation_title": "The Finance Act 1985 (Beer) (Commencement) Order 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985-beer-commencement-order-1985",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "This Order brings into operation on 29th October 1985 the amendments to the Alcoholic Liquor Duties Act 1979 (c.4) contained in paragraphs 3 and 4 of Schedule 3 to the Finance Act 1985.\nParagraph 3 contains revised provisions for determining the duty chargeable on beer and the due dates for payment.\nParagraph 4 modifies the restrictions on adding substances to beer, both before and after its delivery from brewery premises.\nEach paragraph empowers the Commissioners of Customs and Excise to make appropriate regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1985/1622/note",
    "retrieved_at": "2026-10-29T17:01:06.093921+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."
}