{
  "url": "https://openlegislation.uk/finance-act-1997/section-1",
  "json_url": "https://openlegislation.uk/finance-act-1997/section-1.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Rates of duty on spirits and wines of equivalent strength.",
  "text": "(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits), for “£19.78” there shall be substituted “ £18.99 ”.\n(2) In Part II of the Table of rates of duty in Schedule 1 to that Act (wine or made-wine of a strength exceeding 22 per cent.), for “19.78” there shall be substituted “ 18.99 ”.\n(3) This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 4."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 1 wholly in force at 6 o'clock in the evening of 26.11.1996 see s. 1(3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/16/section/1",
    "retrieved_at": "2026-10-29T09:27:43.076653+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."
  }
}