{
  "url": "https://openlegislation.uk/finance-act-1993/schedule-20B/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-1993/schedule-20B/paragraph-7.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "schedule/20B/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) In this Schedule—\n“Commissioners” means the Commissioners for Her Majesty‘s Revenue and Customs;\n“participator”, in relation to a particular time, means a person who is a participator in the chargeable period which includes that time.\n(2) Expressions used in this Schedule and in Part 1 of the Oil Taxation Act 1975 have the same meaning in this Schedule as in Part 1 of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 20A inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 107(6), Sch. 33 para. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 20B paras. 2-7 and cross-headings substituted for Sch. 20B paras. 2-12 (retrospective to 23.11.2016) by Finance (No. 2) Act 2017 (c. 32), s. 44(1)(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/schedule/20B/paragraph/7",
    "retrieved_at": "2026-10-29T09:34:56.691459+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."
}