{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-22.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/13/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": "CEMA 1979",
  "text": "(1) Section 1(1) (interpretation:defined terms) is amended as follows.\n(2) In the definition of “the Customs and Excise Acts 1979”, omit “the Alcoholic Liquor Duties Act 1979,”.\n(3) In the definition of “excise warehouse”, omit “, and, except in that section, also includes a distiller's warehouse”.\n(4) In the definition of “warehouse”—\n(a) for “expressions” substitute “expression”;\n(b) omit “and “distiller's warehouse””;\n(c) omit “and, except in that section, also includes a distiller's warehouse”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 13 para. 22 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 13 para. 22 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/13/paragraph/22",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}