{
  "url": "https://openlegislation.uk/gas-act-1995/schedule-5/paragraph-11",
  "json_url": "https://openlegislation.uk/gas-act-1995/schedule-5/paragraph-11.json",
  "legislation": "ukpga/1995/45",
  "legislation_title": "Gas Act 1995",
  "legislation_url": "https://openlegislation.uk/gas-act-1995",
  "path": "schedule/5/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "Where any transfer is effected by paragraph 6 above, the transferee shall be treated—\n(a) for the purposes of section 10(1)(a) of the Oil Taxation Act 1975;. . .\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nas if it were the same person in law as the public gas supplier.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 para. 11(b) and the word “and” immediately preceding it repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. V(3) Note 1) by 1998 c. 36, ss. 165, Sch. 27 Pt. V(3)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1975 c.22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/45/schedule/5/paragraph/11",
    "retrieved_at": "2026-10-29T09:32:43.561632+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."
}