{
  "url": "https://openlegislation.uk/finance-act-1991/schedule-19/part-II",
  "json_url": "https://openlegislation.uk/finance-act-1991/schedule-19/part-II.json",
  "legislation": "ukpga/1991/31",
  "legislation_title": "Finance Act 1991",
  "legislation_url": "https://openlegislation.uk/finance-act-1991",
  "path": "schedule/19/part/II",
  "kind": "part",
  "number": "II",
  "heading": "BEER DUTY",
  "text": "Chapter\nShort title\nExtent of repeal\n1979 c. 4.\nThe Alcoholic Liquor Duties Act 1979.\nIn section 1(3), paragraph (b) and the word “or”” immediately preceding it.\nSection 2(6).\nIn section 3, in subsection (3), the words “Subject to subsection (5) below””, and subsection (5).\nIn section 4(1), the definitions of “brewer”” and “brewer for sale”” and of “limited licence to brew beer””.\nSections 37 to 40.\nSection 45(2).\nSection 50.\nSection 53.\nSections 71A and 72.\n1982 c. 39.\nThe Finance Act 1982.\nSection 9(3) and (4).\n1985 c. 54.\nThe Finance Act 1985.\nIn Schedule 3, paragraphs 3 and 4.\n1986 c. 41.\nThe Finance Act 1986.\nSection 4(1).\nIn section 8(2)(a), the words “47(3), 48(2)””.\n1988 c. 39.\nThe Finance Act 1988.\nIn Schedule 1, in Part II, paragraphs 1(2), 2(2), 3 and 11.\n1989 c. 26.\nThe Finance Act 1989.\nSection 3.\nThese repeals have effect in accordance with section 7 of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/31/schedule/19/part/II",
    "retrieved_at": "2026-10-29T09:37:56.935967+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."
}