{
  "url": "https://openlegislation.uk/finance-act-1989/schedule-17/part-I",
  "json_url": "https://openlegislation.uk/finance-act-1989/schedule-17/part-I.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "schedule/17/part/I",
  "kind": "part",
  "number": "I",
  "heading": "Customs and Excise",
  "text": "1979 c. 2.\nThe Customs and Excise Management Act 1979.\nSection 17(5)(a).Section 147(1).\n1979 c. 4.\nThe Alcoholic Liquor Duties Act 1979.\nSection 73.\n1988 c. 39.\nThe Finance Act 1988.\nSection 11(2).\nThe repeals of section 147(1) of the Customs and Excise Management Act1979 and section 11(2) of the Finance Act 1988 have effect in relation tooffences committed on or after the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/schedule/17/part/I",
    "retrieved_at": "2026-10-29T09:46:42.124806+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."
}