{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-18/part-VII/chapter-7",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-18/part-VII/chapter-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/18/part/VII/chapter/7",
  "kind": "chapter",
  "number": "(7) Oil extraction",
  "heading": null,
  "text": "Chapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 502(1), in the definition of “oil extraction activities\", in paragraph (c) the words “as far as dry land in the United Kingdom\".\nThis repeal has effect in accordance with section 55(2) of this 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/18/part/VII/chapter/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."
}