{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-71",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-71.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/71",
  "kind": "section",
  "number": "71",
  "heading": "Index of defined expressions: Chapter 3",
  "text": "The following Table sets out expressions defined or explained for the purposes of this Chapter—\nExpression\nProvision\nadjusted post-merger amount\nsection 64(1) to (3)\nalcohol production amount\nsection 57(1)(a)\nconnected premises\nsection 69(4)\ncurrent year\nsection 54(1)\nduty discount\nsection 59(1)\nestimated alcohol production amount\nsection 57(1)(b)\ngroup premises\nsection 69(3)\nmerger transition year\nsection 61(4)\nnon-group premises\nsection 69(6)\npost-merger production group\nsection 61(3)\npost-merger production group premises\nsection 61(2)\nprevious year\nsection 54(4)(b)\nproducer (in Chapter 3)\nsection 69(7)(a)\nproduction group\nsection 69(5)\nproduction premises\nsection 69(2)\nproduction year\nsection 54(4)(a)\nsmall producer\nsection 69(7)(b)\nsmall producer alcoholic products\nsection 55\nsmall production limit\nsection 56(4)\nsmall production premises\nsection 56 (for general purposes); section 62 (in relation to a post-merger production group)\nSP1 and SP2\nsection 61(1)\nYear 1, Year 2 and Year 3\nsection 61(3)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 71 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 71 in force at 1.8.2023 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/71",
    "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."
}