{
  "url": "https://openlegislation.uk/finance-act-2002/schedule-40/part-1",
  "json_url": "https://openlegislation.uk/finance-act-2002/schedule-40/part-1.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "schedule/40/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Excise duties",
  "text": "(1) Alcoholic liquor duties\nThis repeal shall be deemed to have come into force on 28th April 2002.\nShort title and chapter\nExtent of repeal\nAlcoholic Liquor Duties Act 1979 (c. 4)\nSection 1(9).\n(2) Hydrocarbon oil duties\nShort title and chapter\nExtent of repeal\nHydrocarbon Oil Duties Act 1979 (c. 5)\nIn section 6AB(1), the words from “and delivered\" to the end.\nFinance Act 1998 (c. 36)\nSection 9(2) and (3).\n1 The repeal in the Hydrocarbon Oil Duties Act 1979 has effect in accordance with section 5(8)(c) of this Act.\n2 The repeals in the Finance Act 1988 have effect in accordance with section 5(8)(b) of this Act.\n(3) Amusement Machine Licence duty\nThese repeals have effect in accordance with section 8(6) of this Act.,\nShort title and chapter\nExtent of repeal\nBetting and Gaming Duties Act 1981 (c. 63)\nIn section 26(2), the definition of “thirty-five-penny machine\".\nFinance Act 1995 (c. 4)\nIn Schedule 3, paragraph 8(2)(b).\n(4) Betting duties\nShort title and chapter\nExtent of repeal\nExcise Duties (Surcharges or Rebates) Act 1979 (c. 8)\nIn section 1(3), the words from “, except that if the duty is pool betting duty\" to the end.\nBetting and Gaming Duties Act 1981 (c. 63)\nIn section 2(2), paragraph (d) and the word “or\" preceding it.\nIn section 9(2), the words “or coupon betting\" (in both places).\nIn section 9(3)(a), the words “or coupon betting\".\nIn section 9(3)(aa)(i), the words “or coupon betting\".\nSection 9(4).\nSection 11.\nIn section 12(3), the words “(except in sections 6, 7, 8, 9(2)(a) and 9(5) in their application to coupon betting)\".\nIn Schedule 1—\n(a) in paragraph 3, the words “shall be under the care and management of the Commissioners, and\";\n(b) paragraphs 4(4) to (6), 6(2)(b), 8 and 12;\n(c) in paragraph 14(1), the words after paragraph (b).\nFinance Act 1986 (c. 41)\nIn Schedule 4, paragraph 2(1).\nFinance Act 1993 (c. 34)\nSection 39(a).\nFinance Act 2001 (c. 9)\nIn Schedule 1, the second paragraph (which begins “In section 6(1)\").\n1 The repeal of section 9(4) of the Betting and Gaming Duties Act 1981 has effect in accordance with section 14(6) of this Act.\n2 The other repeals have effect in accordance with section 12 of this Act.\n(5) Vehicle excise duty\nShort title and chapter\nExtent of repeal\nVehicle Excise and Registration Act 1994 (c. 22)\nSection 57(8).\nIn Schedule 1, paragraph 2(4).\nFinance Act 1995 (c. 4)\nIn Schedule 4, paragraph 7.\n1 The repeal of paragraph 2(4) of Schedule 1 to the Vehicle Excise and Registration Act 1994 has effect subject to the saving in section 20(3) of this Act.\n2 The repeal of paragraph 7 of Schedule 4 to the Finance Act 1995 has effect in accordance with section 18(3) of this Act.\n(6) Drawback of excise duty\nShort title and chapter\nExtent of repeal\nCustoms and Excise Manage-ment Act 1979 (c. 2)\nSection 133(3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/1",
    "retrieved_at": "2026-10-29T09:19:27.148984+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."
}