{
  "url": "https://openlegislation.uk/finance-act-1996/section-24",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-24.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/24",
  "kind": "section",
  "number": "24",
  "heading": "Repeal of certain drawbacks and allowances.",
  "text": "The following provisions (which provide for repayments, drawbacks or allowances in the case of certain excise duties) shall cease to have effect, that is to say—\n(a) section 3 of the Finance Act 1977 (repayment in respect of tobacco used in the manufacture of a tobacco product after having borne duty under section 4 of the Finance Act 1964);\n(b) section 22(6) of the Alcoholic Liquor Duties Act 1979 (additions in respect of waste which are deemed to be made to tinctures exported or shipped as stores);\n(c) section 23 of that Act of 1979 (allowances in respect of British compounded spirits);\n(d) section 92(6) of that Act of 1979 (transitional right to drawback); and\n(e) section 9(2) and (3) of the Isle of Man Act 1979 (removal to the Isle of Man treated as export for the purposes of drawback).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1977 c. 36."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1964 c. 49."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1979 c. 4."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1979 c. 58."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/24",
    "retrieved_at": "2026-10-28T17:14:20.051693+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."
  }
}