{
  "url": "https://openlegislation.uk/finance-act-1987/schedule-11/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-1987/schedule-11/paragraph-2.json",
  "legislation": "ukpga/1987/16",
  "legislation_title": "Finance Act 1987",
  "legislation_url": "https://openlegislation.uk/finance-act-1987",
  "path": "schedule/11/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In paragraph 2A of that Schedule (modifications in the case of oil consisting of gas)—\n(a) in sub-paragraphs (1) and (3) for “(1) and (2)” there shall be substituted “ (1) to (2D) ”;\n(b) in sub-paragraph (2) for “(2)(a)” in each place where it occurs, there shall be substituted “ (2)(d) ”; and\n(c) in sub-paragraph (3) for “(2)(b)” there shall be substituted “ (2)(e) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1987/16/schedule/11/paragraph/2",
    "retrieved_at": "2026-10-29T09:52:46.435061+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."
}