{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-41/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-41/paragraph-1.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/41/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Section 3 of OTA 1975 (allowance of expenditure) is amended as follows.\n(2) In subsection (1C)(b), for “in connection with the field” substitute “ for a qualifying purpose ”.\n(3) In subsection (1D), for “in connection with the field” substitute “ for a qualifying purpose ”.\n(4) After that subsection insert—\n“(1DA) In subsections (1C) and (1D) a reference to use for a qualifying purpose is a reference to—\n(a) use in connection with the taxable field mentioned in subsection (1C), and\n(b) other use in—\n(i) the United Kingdom,\n(ii) the territorial sea of the United Kingdom, or\n(iii) a designated area,\nexcept use wholly or partly for an ineligible oil purpose.\n(1DB) In subsection (1DA)(b) the reference to use for an ineligible oil purpose is a reference to—\n(a) use in connection with an oil field other than the taxable field mentioned in subsection (1C), and\n(b) use for any other purpose (apart from a purpose falling within section 3(1)(b)) of a separate trade consisting of activities falling within section 492(1) of the Income and Corporation Taxes Act 1988.\n(1DC) In subsections (1DA) and (1DB) a reference to use in connection with a taxable field or other oil field includes use giving rise to receipts which, for the purposes of the Oil Taxation Act 1983, are tariff receipts.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/41/paragraph/1",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}