{
  "url": "https://openlegislation.uk/finance-act-1991/section-1",
  "json_url": "https://openlegislation.uk/finance-act-1991/section-1.json",
  "legislation": "ukpga/1991/31",
  "legislation_title": "Finance Act 1991",
  "legislation_url": "https://openlegislation.uk/finance-act-1991",
  "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 “£17.35” there shall be substituted “ £18.96 ”.\n(2) In section 36 of that Act (beer) for “£0.97” there shall be substituted “ £1.06 ”.\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 “£18.66” there shall be substituted “ £20.40 ”.\n(5) This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 4."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 1 in force at 6 p.m. 19.03.1991: see s. 1(5)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/31/section/1",
    "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."
}