{
  "url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-I",
  "json_url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-I.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "schedule/23/part/I",
  "kind": "part",
  "number": "I",
  "heading": "Excise duties",
  "text": "(1) Beer duty\nChapter\nShort title\nExtent of repeal\n1979 c. 4.\nThe Alcoholic Liquor Duties Act 1979.\nIn section 42, in subsection (2) paragraph (a) and in paragraph (b) the words “or removal to the Isle of Man”, and in subsections (3) and (4) the word “remove,” in each place where it occurs.\nSection 43.\nSection 45(1)(b).\nSection 51.\n1979 c. 58.\nThe Isle of Man Act 1979.\nIn Schedule 1, paragraph 30.\n1991 c. 31.\nThe Finance Act 1991.\nIn Schedule 2, paragraph 10.\nThese repeals have effect in accordance with section 4 of this Act\n(2) Blending of alcoholic liquors\nChapter\nShort title\nExtent of repeal\n1979 c. 4.\nThe Alcoholic Liquor Duties Act 1979.\nIn section 55, paragraph (e) of subsection (5) and the word “and” immediately preceding that paragraph, and subsection (5A).\nThese repeals have effect in accordance with section 5 of this Act.\n(3) Mixing of wine and spirits\nChapter\nShort title\nExtent of repeal\n1979 c. 4.\nThe Alcoholic Liquor Duties Act 1979.\nSection 58(2).\nThis repeal has effect in accordance with section 6 of this Act.\n(4) Hydrocarbon oil duty: fuel substitutes\nChapter\nShort title\nExtent of repeal\n1979 c. 5.\nThe Hydrocarbon Oil Duties Act 1979.\nSection 4.\nSection 7.\nSection 16.\nSection 19(6).\nIn section 20AA(1)(a), the words “petrol substitute, spirits used for making power methylated spirits”.\nSection 21(1)(b).\nIn section 27(1), the definitions of “petrol substitute” and “power methylated spirits”.\nPart II of Schedule 3.\n1979 c. 8.\nThe Excise Duties (Surcharges or Rebates) Act 1979.\nIn section 1(1)(a), the words “(other than power methylated spirits)”.\n1986 c. 41.\nThe Finance Act 1986.\nIn paragraph 4 of Schedule 5, “13”.\nThe power in section 11(5) of this Act applies to these repeals as it applies to that section.\n(5) Hydrocarbon oil duty: fuel measurement\nChapter\nShort title\nExtent of repeal\n1979 c. 5.\nThe Hydrocarbon Oil Duties Act 1979.\nSection 2(5).\nIn section 15(1), the words “shown to the satisfaction of the Commissioners to have been”.\nThe power in section 12(8) of this Act applies to these repeals as it applies to that section.\n(6) Vehicles excise duty\nChapter\nShort title\nExtent of repeal\n1985 c. 54.\nThe Finance Act 1985.\nIn Schedule 2, paragraph 6.\n1988 c. 39.\nThe Finance Act 1988.\nSection 4(2).\n1989 c. 26.\nThe Finance Act 1989.\nSection 6(6).\n1990 c. 29.\nThe Finance Act 1990.\nSection 5(7).\n1991 c. 31.\nThe Finance Act 1991.\nSection 4(4).\n1992 c. 20.\nThe Finance Act 1992.\nSection 4(3) and (4).\nThese repeals have effect in relation to licences taken out after 16th March 1993.\n(7) Repeals connected with lottery duty\nChapter\nShort title\nExtent of repeal\n1979 c. 2.\nThe Customs and Excise Management Act 1979.\nIn section 1(1), in the definition of “the revenue trade provisions of the customs and excise Acts”, the word “and” at the end of paragraph (b) and, in the definition of “revenue trader”, the word “or” at the end of paragraph (a)(i).\n1981 c. 63.\nThe Betting and Gaming Duties Act 1981.\nSection 6(4).\n1986 c. 41.\nThe Finance Act 1986.\nIn Schedule 4, paragraph 2(2).\nThese repeals come into force in accordance with section 41 of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 23 Pt. I partly in force; Sch. 23 Pt. I partly in force at Royal Assent, Sch. 23 Pt. I(7) in force at 1.2.1994 see S.I. 1993/2842, art. 3(3), otherwise in force in accordance with ss. 4, 11(5), 12(8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/I",
    "retrieved_at": "2026-10-29T09:34:56.691459+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."
}