{
  "url": "https://openlegislation.uk/finance-act-2021/section-81",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-81.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/81",
  "kind": "section",
  "number": "81",
  "heading": "Criminal proceedings",
  "text": "Sections 145 to 155 of CEMA 1979 (proceedings for offences, mitigation of penalties and certain other matters) apply in relation to offences under this Part as they apply in relation to offences under the customs and excise Acts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 81 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 81 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/81",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
  }
}