{
  "url": "https://openlegislation.uk/finance-no-3-act-2010-schedule-13-record-keeping-time-limits-and-information-and-inspection-powers-appointed-day-and-transitional-provision-order-2011/article-4",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010-schedule-13-record-keeping-time-limits-and-information-and-inspection-powers-appointed-day-and-transitional-provision-order-2011/article-4.json",
  "legislation": "uksi/2011/777",
  "legislation_title": "The Finance (No. 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order 2011",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010-schedule-13-record-keeping-time-limits-and-information-and-inspection-powers-appointed-day-and-transitional-provision-order-2011",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Transitional provision",
  "text": "Paragraph 3(7) is disregarded where for the purposes of section 20AAB(4) of the Hydrocarbon Oil Duties Act 1979 (mixing of rebated oil: supplementary) the liability to duty arose on or before 31st March 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 5. Section 20AAB was inserted by section 6(1) and (3) of the Finance Act 1996 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/777/article/4",
    "retrieved_at": "2026-10-29T02:12:41.909524+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."
}