{
  "url": "https://openlegislation.uk/finance-act-2004/section-286",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-286.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/286",
  "kind": "section",
  "number": "286",
  "heading": "Petroleum extraction activities: exploration expenditure supplement",
  "text": "(1) Chapter 5 of Part 12 of the Taxes Act 1988 (petroleum extraction activities) is amended as follows.\n(2) After section 496 (tariff receipts) insert—\nExploration expenditure supplement\n496A Schedule 19B to this Act (exploration expenditure supplement) shall have effect.\n.\n(3) Before Schedule 20 insert the Schedule 19B set out in Schedule 38 to this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/286",
    "retrieved_at": "2026-10-28T17:08:09.921968+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}