{
  "url": "https://openlegislation.uk/finance-act-1987/schedule-16/part-X",
  "json_url": "https://openlegislation.uk/finance-act-1987/schedule-16/part-X.json",
  "legislation": "ukpga/1987/16",
  "legislation_title": "Finance Act 1987",
  "legislation_url": "https://openlegislation.uk/finance-act-1987",
  "path": "schedule/16/part/X",
  "kind": "part",
  "number": "X",
  "heading": "Oil Taxation",
  "text": "The repeals in the Oil Taxation Act 1975 have effect with respect to chargeable periods ending after 31st December 1986.\nChapter\nShort title\nExtent of repeal\n1975 c. 22.\nThe Oil Taxation Act 1975.\nIn section 2(9)(a)(i) and (ii), the words “at the material time”.In section 5A(5B), the words “at the material time”.In section 14, in subsection (4) and (4A)(b), the words “at the material time”.In Schedule 2, in paragraph 2(2)(a)(iii) and (b)(ii), the words “at the material time”.In Schedule 3, in paragraph 2(3), the words “at that time”, where they first occur, and in paragraph 3, in sub-paragraph (1) the words “at the material time” and in sub-paragraph (2) the words from “and “the material time”” onwards.\n1981 c. 35.\nThe Finance Act 1981.\nIn section 111(3)(a), the words following “the principal Act”.\n1983 c. 28.\nThe Finance Act 1983.\nIn Schedule 8, in Part II. paragraph 9.\n1984 c. 43.\nThe Finance Act 1984.\nIn section 113(1), the words “abortive explorationexpenditure or exploration and appraisal”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Part of the text of Sch. 16 Pts. V, VII and X is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1987/16/schedule/16/part/X",
    "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."
}