{
  "url": "https://openlegislation.uk/draft-petroleum-transfer-of-functions-regulations-2016/regulation-12",
  "json_url": "https://openlegislation.uk/draft-petroleum-transfer-of-functions-regulations-2016/regulation-12.json",
  "legislation": "ukdsi/2016/9780111147146",
  "legislation_title": "The Petroleum (Transfer of Functions) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-petroleum-transfer-of-functions-regulations-2016",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Finance Act 1993",
  "text": "In section 185 of the Finance Act 1993 (abolition of petroleum revenue tax for oil fields with development consent on or after 16th March 1993), in subsections (1C)(a) and (b) and (2)(b), for “Secretary of State” substitute “OGA”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 34."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Subsection (1C) was inserted by the Finance Act 2007 (c. 11), section 102."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111147146/regulation/12",
    "retrieved_at": "2026-10-30T15:08:10.134589+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."
}