{
  "url": "https://openlegislation.uk/finance-act-1993/section-2",
  "json_url": "https://openlegislation.uk/finance-act-1993/section-2.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Beer duty: rate for new regime.",
  "text": "(1) In section 36(1) of the Alcoholic Liquor Duties Act 1979 (beer duty), as substituted by section 7(1) of the Finance Act 1991, for “£10.60” there shall be substituted “ £10.45 ”.\n(2) This section shall be deemed to have come into force on 1st June 1993.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 4."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1991 c. 31."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 2 in force at 1.6.1993 see S. 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/section/2",
    "retrieved_at": "2026-10-28T17:16:10.309692+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."
  }
}