{
  "url": "https://openlegislation.uk/finance-act-2019/section-37",
  "json_url": "https://openlegislation.uk/finance-act-2019/section-37.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "section/37",
  "kind": "section",
  "number": "37",
  "heading": "Oil activities: transferable tax history",
  "text": "Schedule 15 makes provision for a company which sells an interest in an oil licence and a company which buys that interest to make a joint election for an amount of the seller's profits to be treated, in accordance with the provisions of the Schedule, as if it were an amount of the purchaser's profits.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/section/37",
    "retrieved_at": "2026-10-29T09:04:30.296814+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."
}