{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-2/paragraph-5.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In section 8 of the Tobacco Products Duty Act 1979 (charge in cases of default) in subsection (2)—\n(a) for “require him to pay duty\" there shall be substituted “ assess an amount as duty due from him ”;\n(b) at the end there shall be inserted , and they may notify him or his representative accordingly.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/2/paragraph/5",
    "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."
}