{
  "url": "https://openlegislation.uk/finance-act-1990/section-1",
  "json_url": "https://openlegislation.uk/finance-act-1990/section-1.json",
  "legislation": "ukpga/1990/29",
  "legislation_title": "Finance Act 1990",
  "legislation_url": "https://openlegislation.uk/finance-act-1990",
  "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 (spirits) for “£15.77” there shall be substituted “ £17.35 ”.\n(2) In section 36 of that Act (beer) for “£0.90” there shall be substituted “ £0.97 ”.\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) In section 62(1) of that Act (cider) for “£17.33” there shall be substituted “ £18.66 ”.\n(5) This section shall be deemed to have come into force at 6 o’clock in the evening of 20th March 1990.",
  "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/1990/29/section/1",
    "retrieved_at": "2026-10-29T09:43:04.265975+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."
  }
}