{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-85",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-85.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/85",
  "kind": "section",
  "number": "85",
  "heading": "Exemption: research and experiments",
  "text": "For the purposes of section 82(1)(b), a person is exempt from the approval requirement if—\n(a) the person produces alcoholic products only for the purposes of research into, or experiments in, the production of alcoholic products, and\n(b) the person complies with, and the alcoholic products are produced in accordance with, the requirements specified—\n(i) by the Commissioners in a notice published by them, or\n(ii) by or under regulations made by the Commissioners.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 85 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 85 in force at 1.2.2025 by S.I. 2025/96, reg. 2(b) (with reg. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/section/85",
    "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."
}