{
  "url": "https://openlegislation.uk/draft-qualifying-oil-fields-order-2010/introduction",
  "json_url": "https://openlegislation.uk/draft-qualifying-oil-fields-order-2010/introduction.json",
  "legislation": "ukdsi/2010/9780111499566",
  "legislation_title": "The Qualifying Oil Fields Order 2010",
  "legislation_url": "https://openlegislation.uk/draft-qualifying-oil-fields-order-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Order laid before the House of Commons under section 349(4) of the Corporation Tax Act 2010 for approval by resolution of that House.\nCorporation Tax\nMade ***\nComing into force ***\nThe Commissioners for Her Majesty’s Revenue and Customs make this Order in exercise of the powers conferred on them by section 349(1), (2) and (3) of the Corporation Tax Act 2010.\nA draft of the statutory instrument containing this Order was laid before and approved by a resolution of the House of Commons in accordance with section 349(4) of the Corporation Tax Act 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2010/9780111499566/introduction",
    "retrieved_at": "2026-10-30T14:55:03.253265+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."
}