{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-42/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-42/paragraph-5.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/42/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Sub-paragraph (3) of paragraph 3 (decisions under section 55, and regulations under section 56, of ALDA 1979) is amended as follows.\n(2) For “section 55” substitute “ section 54 or 55 ”.\n(3) After “a decision” insert\n“— ”.\n(a)\n(4) For “that section” substitute “ section 54 or 55 ”.\n(5) Insert at the end—\n“(b) as to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security; or\n(c) as to the conditions subject to which, or the purposes for which, wine or made-wine may be moved from one place to another without payment of duty.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/42/paragraph/5",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}