{
  "url": "https://openlegislation.uk/finance-act-1995/schedule-29/part-I",
  "json_url": "https://openlegislation.uk/finance-act-1995/schedule-29/part-I.json",
  "legislation": "ukpga/1995/4",
  "legislation_title": "Finance Act 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995",
  "path": "schedule/29/part/I",
  "kind": "part",
  "number": "I",
  "heading": "Alcoholic Liquor",
  "text": "(1) Low-Strength Liquor\nChapter\nShort title\nExtent of repeal\n1979 c. 4.\nThe Alcoholic Liquor Duties Act 1979.\nIn section 55A(1), the words “exceeding 1.2 per cent, but”.\nSection 60(1A).\nSection 63(2).\n1988 c. 39.\nThe Finance Act 1988.\nIn Schedule 1, in Part II, paragraph 8 and in paragraph 9 the words from “and after” to the end.\nThese repeals have effect in accordance with section 1 of this Act.\n(2) Alcoholic Ingredients Relief\nChapter or Number\nCitation\nExtent of repeal\n1979 c. 4.\nThe Alcoholic Liquor Duties Act 1979.\nSection 6A.\nSection 45.\nSection 60(1) and (2).\nSection 63(1).\n1988 c. 39.\nThe Finance Act 1988.\nIn Schedule 1, paragraph 2.\n1991 c. 31.\nThe Finance Act 1991.\nIn Schedule 2, paragraph 12.\nSI 1992/3158.\nThe Excise Duty (Amendment of the Alcoholic Liquor Duties Act 1979 and the Hydrocarbon Oil Duties Act 1979) Regulations 1992.\nRegulation 2(4).\n(3) Denatured Alcohol\nChapter\nShort title\nExtent of repeal\n1979 c. 4.\nThe Alcoholic Liquor Duties Act 1979.\nIn section 1(2), the words “but does not include methylated spirits”.\nIn section 2—\n(a) in subsection (1), the words “methylated spirits”;\n(b) in subsection (7), the words “or in any methylated spirits” and the words “or methylated spirits”; and\n(c) in subsection (8), the words “or methylated spirits”.\nIn section 4(1), the definition of “methylated spirits”.\nSection 9.\nSection 77(1)(b).\n1979 c. 5.\nThe Hydrocarbon Oil Duties Act 1979.\nIn section 27(3), in the Table, the words “ “methylated spirits””.\n1990 c. 29.\nThe Finance Act 1990.\nSection 8.\n1993 c. 34.\nThe Finance Act 1993.\nSection 8.\n1994 c. 9.\nThe Finance Act 1994.\nIn Schedule 4, paragraph 47.\nIn Schedule 5, in paragraph 3—\n(a) in sub-paragraph (1)(o), the words “methylated spirits and”; and\n(b) in sub-paragraph (2), the words “methylated spirits”.\nThe powers in section 5(6) and (7) of this Act shall apply in relation to these repeals as they apply in relation to the provisions of that section and Schedule 2 to this Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 29 Pt. 1(3) has effect as specified by The Finance Act 1995 (Denatured Alcohol) (Appointed Day and Savings) Order 2005 (S.I. 2005/1523), art. 2(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/I",
    "retrieved_at": "2026-10-29T09:33:25.980862+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."
}