{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-74",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-74.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/74",
  "kind": "section",
  "number": "74",
  "heading": "Spoilt alcoholic products",
  "text": "(1) This section applies where—\n(a) alcohol duty is chargeable on alcoholic products, and\n(b) the Commissioners are satisfied that the alcoholic products have become spoilt or unfit for use.\n(2) The Commissioners may remit or repay the alcohol duty.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 74 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 74 in force at 1.2.2025 by S.I. 2025/96, reg. 2(a) (with reg. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/section/74",
    "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."
}