{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-III",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-III.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/26/part/III",
  "kind": "part",
  "number": "III",
  "heading": "Excise duties: enforcement and appeals",
  "text": "Chapter\nShort title\nExtent of repeal\n1979 c. 2.\nThe Customs and Excise Management Act 1979.\nSection 111(2).\nIn section 113(4), the words from “and the trader” onwards.\nSection 116A.\nSection 127.\n1979 c. 4.\nThe Alcoholic Liquor Duties Act 1979.\nSection 13(4).\nSection 15(8).\nSection 19(3).\n1979 c. 7.\nThe Tobacco Products Duty Act 1979.\nSection 8(3).\n1981 c. 35.\nThe Finance Act 1981.\nIn Schedule 8—\n(a) in paragraph 2(d), paragraph (ii) and the word “and” immediately preceding it;\n(b) paragraph 7;\n(c) in paragraph 12, in sub-paragraph (b), the words from “and after” onwards and sub-paragraph (c);\n(d) in paragraph 14, the words from “and after” in sub-paragraph (c) to the end of sub-paragraph (d); and\n(e) in paragraph 15, sub-paragraph (c) and the word “and” immediately preceding it.\n1981 c. 63.\nThe Betting and Gaming Duties Act 1981.\nIn section 24(5), the words after paragraph (f).\nIn Schedule 1—\n(a) paragraph 11;\n(b) in paragraph 14(3), the word “reasonably”; and\n(c) in paragraph 15(1), the words from “(not being” to “9 above)”.\nIn Schedule 2, paragraph 5 and, in paragraph 7(6), the words “(1) or”.\nIn Schedule 3, paragraphs 14 and 16(4).\nIn Schedule 4, paragraph 16(2).\n1985 c. 54.\nThe Finance Act 1985.\nIn Schedule 5, paragraph 9(2).\n1989 c. 26.\nThe Finance Act 1989.\nSection 15.\n1992 c. 48.\nThe Finance (No. 2) Act 1992.\nIn Schedule 2, paragraph 2(6).\nSection 19 of this Act applies to these repeals as it applies to Chapter II of Part I 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/1994/9/schedule/26/part/III",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}