{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-118",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-118.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/118",
  "kind": "section",
  "number": "118",
  "heading": "Regulations: supplementary and general",
  "text": "(1) The Commissioners may by regulations make provision supplementing provision made in relation to alcohol duty by or under this Part or any other enactment.\n(2) A power to make regulations under any provision of this Part may be exercised so as to make different provision for different purposes or areas.\n(3) A power to make regulations under any provision of this Part includes power to make—\n(a) provision which applies generally or only for specified cases or purposes;\n(b) provision conferring a discretion on a specified person to do anything under, or for the purposes of, the regulations;\n(c) provision by reference to things specified in a notice published in accordance with the regulations;\n(d) consequential, supplementary, incidental, transitional or saving provision.\n(4) Regulations under this Part are to be made by statutory instrument.\n(5) This section does not apply to regulations under section 120.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 118 in force at Royal Assent, see s. 120(1)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/section/118",
    "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."
}