{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-15/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-15/paragraph-7.json",
  "legislation": "ukpga/1992/48",
  "legislation_title": "Finance (No. 2) Act 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992",
  "path": "schedule/15/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "In Schedule 2 to that Act (supplemental provisions as to receipts from qualifying assets), in paragraph 12 (purchase at place of extraction), in sub-paragraph (3) for paragraphs (a) and (b) there shall be substituted\n“before it has been transported—\n(a) to the place at which it is first landed in the United Kingdom; or\n(b) to the place referred to in section 3(1)(f)(ii) of the principal Act”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/48/schedule/15/paragraph/7",
    "retrieved_at": "2026-10-29T09:35:38.327715+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."
}