{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-2/paragraph-5.json",
  "legislation": "ukpga/1992/48",
  "legislation_title": "Finance (No. 2) Act 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In section 117 of that Act (execution of distress against revenue traders in respect of relevant excise duty)—\n(a) the word “relevant\", in the first place where it occurs in subsection (1) and where it occurs in subsections (2)(a) . . ., shall be omitted;\n(b) for the words “a relevant\" in subsections (1)(a) and (3) there shall be substituted “ any ”; and\n(c) the definition of “relevant excise duty\" in subsection (8) shall be omitted.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 2 para. 5 repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2); S.I. 1997/1433, art. 2"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 5 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/48/schedule/2/paragraph/5",
    "retrieved_at": "2026-10-29T09:35:38.327715+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."
}