{
  "url": "https://openlegislation.uk/finance-act-1991-commencement-and-transitional-provisions-order-1993/article-5",
  "json_url": "https://openlegislation.uk/finance-act-1991-commencement-and-transitional-provisions-order-1993/article-5.json",
  "legislation": "uksi/1993/1152",
  "legislation_title": "The Finance Act 1991 (Commencement and Transitional Provisions) Order 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1991-commencement-and-transitional-provisions-order-1993",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Charge of duty on beer held on registered premises etc.",
  "text": "For the purpose of the charge of excise duty on beer, any beer (including unfinished beer) which is–\n(a) produced, or in the process of being produced, before 1st June 1993; and\n(b) held on, or in the process of being transported between, registered premises at the relevant time,\nshall be treated as beer produced on 1st June 1993.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1152/article/5",
    "retrieved_at": "2026-10-29T13:57:37.869899+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."
}