{
  "url": "https://openlegislation.uk/finance-act-1999/schedule-20/part-IV",
  "json_url": "https://openlegislation.uk/finance-act-1999/schedule-20/part-IV.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "schedule/20/part/IV",
  "kind": "part",
  "number": "IV",
  "heading": "Oil taxation",
  "text": "(1)\nPRT returns\nThis repeal has effect in relation to any chargeable period ending on or after 30th June 1999.\nChapter\nShort title\nExtent of repeal\n1987 c. 51.\nThe Finance (No. 2) Act 1987.\nIn section 101(2), paragraph (b) and the word “and” immediately preceding it.\n(2)\nBusiness assets: Roll-over relief\nThis repeal has effect in accordance with section 103(2) of this Act.\nChapter\nShort title\nExtent of repeal\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nSection 193.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/IV",
    "retrieved_at": "2026-10-29T09:21:57.430446+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."
}