{
  "url": "https://openlegislation.uk/statute-law-repeals-act-2008/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/statute-law-repeals-act-2008/schedule-2/paragraph-3.json",
  "legislation": "ukpga/2008/12",
  "legislation_title": "Statute Law (Repeals) Act 2008",
  "legislation_url": "https://openlegislation.uk/statute-law-repeals-act-2008",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In section 10 of the Finance Act 1901 (addition or deduction of new or altered duties in the case of contract), after subsection (3) insert—\n“(3A) This section applies whether or not the goods have undergone a process of manufacture or preparation, or have become a part or ingredient of other goods.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/12/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-29T09:12:02.544355+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."
}