{
  "url": "https://openlegislation.uk/finance-act-1986/schedule-23/part-IV",
  "json_url": "https://openlegislation.uk/finance-act-1986/schedule-23/part-IV.json",
  "legislation": "ukpga/1986/41",
  "legislation_title": "Finance Act 1986",
  "legislation_url": "https://openlegislation.uk/finance-act-1986",
  "path": "schedule/23/part/IV",
  "kind": "part",
  "number": "IV",
  "heading": "Licences Under the Customs and Excise Acts",
  "text": "Chapter\nShort title\nExtent of repeal\n1979 c. 4.\nThe Alcoholic Liquor Duties Act 1979.\nIn section 4(3), in the Table, the words “licence year”.\nSection 12(2) and (3).\nSection 18(3) and (4).\nIn section 25(1)(b), the words “has in his possession or”.\nSection 47(3) and (4).\nSection 48(2) and (3).\nSection 54(3).\nSection 55(3).\nIn section 56(1)(a), the word “renewal”.\nSection 75(3) and (4).\nSection 81.\nSection 83.\n1979 c. 6.\nThe Matches and Mechanical Lighters Duties Act 1979.\nSection 2(2) and (3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1986/41/schedule/23/part/IV",
    "retrieved_at": "2026-10-29T09:56:06.979637+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."
}