{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-70",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-70.json",
  "legislation": "ukdsi/2009/9780111471197",
  "legislation_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
  "legislation_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009",
  "path": "schedule/1/paragraph/70",
  "kind": "paragraph",
  "number": "70",
  "heading": "Oil Taxation Act 1975",
  "text": "(1) The table in paragraph 1 is amended as follows.\n(2) Omit the entries for sections 4, 46A, 53, 56B, 56C, 56D, 58(2B), 58(2C) and 58(3).\n(3) After the entry for section 36 insert “47C” in the first column and “—” in the second column.\n(4) In the entry for section 49(1) omit “(1)”.\n(5) For “56A” substitute “56”.\n(6) In the entry for section “100C(1)”—\n(a) substitute “100C”;\n(b) for the second column of the entry substitute “In subsection (1) omit the words after “penalty””.\n(7) Omit the entries for section 100C(2) to (5).\n(8) In the entries for section 103(1) and (4) for “Special Commissioners” substitute “tribunal”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 1 has been relevantly amended as follows. The entry relating to 100C was substituted by section 109 of the Finance Act 1991 (c. 31) and the entries relating to sections 46A and 56A to D were inserted by paragraph 6 of schedule 16 to the Finance Act 1992 (c. 20)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/70",
    "retrieved_at": "2026-10-30T14:58:21.979062+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."
}