{
  "url": "https://openlegislation.uk/finance-act-1985/section-1",
  "json_url": "https://openlegislation.uk/finance-act-1985/section-1.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Spirits, beer, wine, made-wine and cider.",
  "text": "(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (excise duty on spirits) for “£15.48” there shall be substituted “£15.77”.\n(2) In section 36 of that Act (excise duty on beer) for “£24.00” and “£0.80” there shall be substituted “£25.80” and “£0.86” respectively.\n(3) For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.\n(4) With respect to wine or made-wine imported into or produced in the United Kingdom on or after 29th July 1985, Schedule 1 to this Act shall have effect with the substitution—\n(a) for the words “of less than 15”, in each place where they occur, of the words “not exceeding 15”; and\n(b) for the words “of not less than 15” of the words “exceeding 15”.\n(5) In section 62(1) of that Act (excise duty on cider) for “£14.28” there shall be substituted “£15.80”.\n(6) This section and Schedule 1 to this Act shall be deemed to have come into force on 20th March 1985.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/section/1",
    "retrieved_at": "2026-10-28T17:22:29.299932+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}