{
  "url": "https://openlegislation.uk/finance-act-1998/section-2",
  "json_url": "https://openlegislation.uk/finance-act-1998/section-2.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Adjustment of rates of duty on sparkling liquors.",
  "text": "(1) The Alcoholic Liquor Duties Act 1979 shall be amended as follows.\n(2) In Part I of the Table of rates of duty in Schedule 1, in column 2 of the fourth entry (rate of duty per hectolitre on sparkling wine or made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.), for “201.50\" there shall be substituted “ 161.20 ”.\n(3) In section 62(1A)(a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent.), for “£37.54\" there shall be substituted “ £45.05 ”.\n(4) This section shall be deemed to have come into force at 6 o’clock in the evening of 17th March 1998.",
  "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/1998/36/section/2",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
  }
}