{
  "url": "https://openlegislation.uk/finance-act-2012/section-187",
  "json_url": "https://openlegislation.uk/finance-act-2012/section-187.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "section/187",
  "kind": "section",
  "number": "187",
  "heading": "Repeal of drawback on British compounds and spirits of wine",
  "text": "(1) Section 22 of ALDA 1979 (drawback on British compounds and spirits of wine) is repealed.\n(2) In consequence of the provision made by subsection (1), omit the following provisions—\n(a) in Schedule 1 to the Isle of Man Act 1979, paragraph 29;\n(b) in Schedule 8 to FA 1981, paragraph 16;\n(c) in Schedule 4 to FA 1994, paragraph 24;\n(d) in Schedule 5 to that Act, paragraph 3(1)(ha);\n(e) in Schedule 42 to FA 2008, paragraph 2(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/section/187",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
  }
}