{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-1/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-1/paragraph-8.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/1/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Section 36G (assessments where incorrectly low rate of duty applied) is amended as follows.\n(2) In subsection (1)(a), for “duty is charged by section 36 above” substitute “ general beer duty is charged ”.\n(3) In subsection (2)(a), for “duty is charged by section 36 above” substitute “ general beer duty is charged ”.\n(4) In subsection (3)(a), for “duty charged on the beer by section 36 above” (in both places) substitute “ general beer duty charged on the beer ”.\n(5) In subsection (4)—\n(a) for “duty charged” substitute “ general beer duty charged ”, and\n(b) in paragraph (a), for “the duty” substitute “ that duty ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/1/paragraph/8",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}