{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-I/chapter-5",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-I/chapter-5.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/I/chapter/5",
  "kind": "chapter",
  "number": "(5)",
  "heading": "Assessments for excise duty purposes",
  "text": "Chapter\nShort title\nExtent of repeal\n1992 c. 48.\nThe Finance (No. 2) Act 1992.\nIn section 2(3), paragraph (b) and the word “and\" immediately preceding it.\n1994 c. 9.\nThe Finance Act 1994.\nAt the end of section 12A(3)(b) the word “or\".\nThese repeals have effect in accordance with an order made under paragraph 12 of Schedule 2 to this Act.",
  "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/27/part/I/chapter/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."
}