{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-55",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-55.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/55",
  "kind": "section",
  "number": "55",
  "heading": "Small producer alcoholic products",
  "text": "(1) “Small producer alcoholic products” are alcoholic products that—\n(a) are of an alcoholic strength of less than 8.5%,\n(b) are produced on premises that are small production premises,\n(c) are not produced under licence, and\n(d) meet such other conditions (if any) as are specified by regulations made by the Commissioners.\n(2) Subsection (1) is subject to section 58 (exclusions).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 55 in force at Royal Assent for specified purposes, see s. 120(1)(b)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 55 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/section/55",
    "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."
}