{
  "url": "https://openlegislation.uk/finance-act-2001/schedule-3/paragraph-17",
  "json_url": "https://openlegislation.uk/finance-act-2001/schedule-3/paragraph-17.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "schedule/3/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "(1) Schedule 5 to the Finance Act 1994 (decisions subject to review and appeal) is amended as follows.\n(2) In paragraph 3 (decisions about alcoholic liquor) insert after sub-paragraph (3)—\n“(4) Any decision which—\n(a) is made under paragraph 1 of Schedule 3 to the Finance Act 2001, and\n(b) relates to the Alcoholic Liquor Duties Act 1979.”.\n(3) In paragraph 4 (decisions about hydrocarbon oil) insert after sub-paragraph (2)—\n“(3) Any decision which—\n(a) is made under paragraph 1 or 2 of Schedule 3 to the Finance Act 2001, and\n(b) relates to the Hydrocarbon Oil Duties Act 1979.”.\n(4) After paragraph 9 insert—\n“The Finance Act 2001\n9A Any decision under or for the purposes of Part 2 of Schedule 3 to the Finance Act 2001 (interest).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/17",
    "retrieved_at": "2026-10-29T09:20:10.469456+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."
}