{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-2/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-2/paragraph-10.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/2/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "In section 14 of the Finance Act 1994 (requirement for review of a decision) in subsection (1)(ba)—\n(a) for “or\" (occurring after “Management Act\") there shall be substituted “ , section 8, 10 or 11 of the Alcoholic Liquor Duties Act 1979, ”;\n(b) after “13,\" there shall be inserted “ 13AB, ”;\n(c) after “Hydrocarbon Oil Duties Act 1979,\" there shall be inserted “ section 8 of the Tobacco Products Duty Act 1979, section 2 of the Finance (No. 2) Act 1992, ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 10(a)(b) in force and Sch. 2 para. 10(c) in force for specified purposes at 1.10.1998 by S.I. 1998/2243, art. 2(2)(b)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 2 para. 10(c) in force at 1.9.2008 for specified purposes by S.I. 2008/2302, arts. 2, 3"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 2 para. 10(c) in force at 1.6.2009 for specified purposes by S.I. 2009/1022, arts. 2, 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/2/paragraph/10",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
}