{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-18/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-18/paragraph-8.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/18/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) In Schedule 3 (petroleum revenue tax: miscellaneous provisions) paragraph 2A (market value of oil that consists of or includes gas) is amended as follows.\n(2) In sub-paragraph (1)—\n(a) for “(2D)” substitute “ (2I) ”;\n(b) omit “, or in accordance with those sub-paragraphs as modified by sub-paragraph (3) of that paragraph,”.\n(3) In sub-paragraph (2)—\n(a) for the words from the beginning to “paragraph 2 above” where first occurring substitute “ Sub-paragraph (2)(d) or (as the case may be) (2AA)(d) of paragraph 2 above ”;\n(b) after “in sub-paragraph (2)” insert “ or (2AA) ”.\n(4) In sub-paragraph (3)—\n(a) after “in sub-paragraph (2)” insert “ or (2AA) ”,\n(b) for “(2D)” substitute “ (2I) ”;\n(c) omit “(with sub-paragraphs (2)(f) of paragraph 2 applying accordingly)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/18/paragraph/8",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
}