{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-4.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/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "CEMA 1979",
  "text": "(1) Section 114 (power to prohibit use of certain substances in exciseable goods) is amended as follows.\n(2) In subsections (1) and (2), for “or liquor”, in each place it occurs, substitute “, product or liquid”.\n(3) In subsection (3)—\n(a) for “or liquor” substitute “, product or liquid”;\n(b) for “substance or liquid” substitute “substance, product or liquid”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 13 para. 4 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 13 para. 4 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/13/paragraph/4",
    "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."
}