{
  "url": "https://openlegislation.uk/taxation-no-5-act-1690",
  "json_url": "https://openlegislation.uk/taxation-no-5-act-1690.json",
  "id": "aep/WillandMarSess2/2/9",
  "title": "Taxation (No. 5) Act 1690",
  "short_title": "Taxation (No. 5) Act 1690",
  "long_title": "An Act for the Encourageing the Distilling of Brandy and Spirits from Come and for laying severall Dutyes on Low Wines or Spirits of the first Extraction.",
  "citation": "WillandMarSess2/2 c. 9",
  "type": "aep",
  "year": "WillandMarSess2/2",
  "number": "9",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "",
      "kind": "section",
      "number": null,
      "heading": "W. & M. Sess. 1. c. 34. recited.",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/II",
      "kind": "section",
      "number": "II",
      "heading": "Distillers to draw their Spirits from Corn without Molosses, &c.",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/section-II",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/III",
      "kind": "section",
      "number": "III",
      "heading": "Distiller making or receiving other Materials;",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/section-III",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/IV",
      "kind": "section",
      "number": "IV",
      "heading": "Officer making false Return;",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/section-IV",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/V",
      "kind": "section",
      "number": "V",
      "heading": "Distiller and others, on Oath of certain Particulars, may export malted Spirits.",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/section-V",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/VI",
      "kind": "section",
      "number": "VI",
      "heading": "Gauger to charge Distiller with Quantities missing.",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/section-VI",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/VII",
      "kind": "section",
      "number": "VII",
      "heading": "Distiller to give Notice to Gauger of time of distilling and delivering Spirits, except at certain times mentioned.",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/section-VII",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/VIII",
      "kind": "section",
      "number": "VIII",
      "heading": "Duties collected as by",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/section-VIII",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/IX",
      "kind": "section",
      "number": "IX",
      "heading": "Penalties of this Act how recoverable.",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/section-IX",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/X",
      "kind": "section",
      "number": "X",
      "heading": "Any Person may distil, paying the Duties, and being subject to Penalties.",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/section-X",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XI",
      "kind": "section",
      "number": "XI",
      "heading": "Excise upon Brandy and other Liquors from Guernsey, &c.",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/section-XI",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XII",
      "kind": "section",
      "number": "XII",
      "heading": "Charters for the sole making of Brandy, &c. from Corn void.",
      "url": "https://openlegislation.uk/taxation-no-5-act-1690/section-XII",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/taxation-no-5-act-1690/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/taxation-no-5-act-1690/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/WillandMarSess2/2/9",
    "retrieved_at": "2026-10-29T20:25:51.542312+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."
}