{
  "url": "https://openlegislation.uk/draft-additionally-developed-oil-fields-order-2013/introduction",
  "json_url": "https://openlegislation.uk/draft-additionally-developed-oil-fields-order-2013/introduction.json",
  "legislation": "ukdsi/2013/9780111104590",
  "legislation_title": "The Additionally-developed Oil Fields Order 2013",
  "legislation_url": "https://openlegislation.uk/draft-additionally-developed-oil-fields-order-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Order laid before the House of Commons under sections 349 and 349A of the Corporation Tax Act 2010 and paragraph 22 of Schedule 22 to the Finance Act 2012 for approval by resolution of the House of Commons.\nOil Tax\nMade **** 2013\nComing into force in accordance with article 1\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Order, in exercise of the powers conferred by sections 349 and 349A of the Corporation Tax Act 2010 and paragraph 22 of Schedule 22 to the Finance Act 2012.\nIn accordance with sections 349 and 349A of the Corporation Tax Act 2010, a draft of this Order was laid before the House of Commons and approved by a resolution of that House.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 4; section 349 was amended by paragraph 14 of Schedule 22 to the Finance Act 2012 (c. 14) and section 349A was inserted by paragraph 15 of Schedule 22."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2012 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111104590/introduction",
    "retrieved_at": "2026-10-30T15:14:59.256530+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."
}