{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-16/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-16/paragraph-5.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/16/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In Schedule 4 (index of defined expressions), insert the following entries at the appropriate places—\n“\nassociated person (in Part 8ZA)\nsection 356LB\n”\n“\ncontractor (in Part 8ZA)\nsection 356L(2)\n”\n“\ncontractor's ring fence profits (in Part 8ZA)\nsection 356LD\n”\n“\nexploration or exploitation activities (in Part 8ZA)\nsection 356L(4)\n”\n“\nlease (in Part 8ZA)\nsection 356LC\n”\n“\noil contractor activities (in Part 8ZA)\nsection 356L(2)\n”\n“\nrelevant asset (in Part 8ZA)\nsection 356LA\n”\n“\nrelevant offshore area (in Part 8ZA)\nsection 356L(5)\n”\n“\nrelevant offshore service (in Part 8ZA)\nsection 356L(3)\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/16/paragraph/5",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}