{
  "url": "https://openlegislation.uk/finance-act-1996/section-3",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-3.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Cider: rate of duty.",
  "text": "(1) In subsection (1) of section 62 of the Alcoholic Liquor Duties Act 1979 (cider), for “rate of £23.78 per hectolitre” there shall be substituted “ rates shown in subsection (1A) below. ”\n(2) After that subsection there shall be inserted the following subsection—\n(1A) The rates at which the duty shall be charged are—\n(a) £35.67 per hectolitre in the case of cider of a strength exceeding 7.5 per cent.; and\n(b) £23.78 per hectolitre in any other case.\n(3) This section shall come into force on 1st October 1996.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/3",
    "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."
  }
}