{
  "url": "https://openlegislation.uk/finance-act-1995/section-3",
  "json_url": "https://openlegislation.uk/finance-act-1995/section-3.json",
  "legislation": "ukpga/1995/4",
  "legislation_title": "Finance Act 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Spirits, beer and cider: rates.",
  "text": "(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits) for “£19.81” there shall be substituted “ £20.60 ”.\n(2) In section 36(1) of that Act (beer) for “£10.45” there shall be substituted “ £10.82 ”.\n(3) In section 62(1) of that Act (cider) for “£22.82” there shall be substituted “ £23.78 ”.\n(4) This section shall be deemed to have come into force on 1st January 1995.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 5."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 3 in force on 1.1.1995: see s. 3(4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/4/section/3",
    "retrieved_at": "2026-10-29T09:33:25.980862+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."
  }
}