{
  "url": "https://openlegislation.uk/inland-revenue-act-1880-repealed-5111993/section-47",
  "json_url": "https://openlegislation.uk/inland-revenue-act-1880-repealed-5111993/section-47.json",
  "legislation": "ukpga/Vict/43-44/20",
  "legislation_title": "Inland Revenue Act 1880 (repealed 5.11.1993)",
  "legislation_url": "https://openlegislation.uk/inland-revenue-act-1880-repealed-5111993",
  "path": "section/47",
  "kind": "section",
  "number": "47",
  "heading": "Construction of term “exercisable liquors” in billiard licence.",
  "text": "The . . . duty on beer . . . shall not be deemed to bring beer within the expression “exciseable liquors” as contained in the Third Schedule to the Gaming Act, 1845.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 47 repealed (E.W.N.I.) by (N.I.) S.I. 1985/1204, art. 187(4), Sch. 21 and (E.W) Billiards (Abolition of Restrictions) Act 1987 (c. 19), s. 1, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1845 c. 109."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Vict/43-44/20/section/47",
    "retrieved_at": "2026-10-29T12:43:27.915802+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."
}