{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-23.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/23",
  "kind": "paragraph",
  "number": "23",
  "heading": "CEMA 1979",
  "text": "(1) Section 112 (power of entry upon premises, etc of revenue traders) is amended as follows.\n(2) In subsection (3), for the words from “distiller” to “occupier” substitute “a person who produces alcoholic products or an occupier”.\n(3) In subsection (6), for “a distiller” substitute “a person who produces alcoholic products”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 13 para. 23 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 13 para. 23 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/23",
    "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."
}