{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-89",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-89.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/89",
  "kind": "section",
  "number": "89",
  "heading": "Penalties and forfeiture",
  "text": "(1) This section applies if a person contravenes or fails to comply with—\n(a) section 82,\n(b) section 86(1),\n(c) section 87(1), or\n(d) any provision made by or under alcoholic products regulations.\n(2) The person’s conduct attracts a penalty under section 9 of FA 1994.\n(3) Any alcoholic products, articles (including packaging or equipment) or substances in the person's possession, used (or which may be used) for or in connection with an action to which the contravention or failure relates, are liable to forfeiture.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 89 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 89 in force at 1.8.2023 for specified purposes by S.I. 2023/884, reg. 2(1)(d) (with reg. 10)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 89 in force at 1.2.2025 in so far as not already in force by S.I. 2025/96, reg. 2(c) (with reg. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/section/89",
    "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."
}