{
  "url": "https://openlegislation.uk/finance-act-1985/schedule-3/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-1985/schedule-3/paragraph-1.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "schedule/3/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "In section 13 (regulations and directions relating to manufacture of spirits) after subsection (2) there shall be inserted the following subsection—\n“(2A) If the Commissioners so direct, spirits manufactured by a process to which a direction under subsection (2) above applies shall be treated as not being within the charge of duty on spirits under section 5 above.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/schedule/3/paragraph/1",
    "retrieved_at": "2026-10-29T09:59:59.788314+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."
}