{
  "url": "https://openlegislation.uk/gas-levy-act-1981-repealed/section-4",
  "json_url": "https://openlegislation.uk/gas-levy-act-1981-repealed/section-4.json",
  "legislation": "ukpga/1981/3",
  "legislation_title": "Gas Levy Act 1981 (repealed)",
  "legislation_url": "https://openlegislation.uk/gas-levy-act-1981-repealed",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Levy where gas is stored in natural reservoirs.",
  "text": "(1) Where a natural reservoir from which there derives gas to which section 1 above applies is used for the storage of gas produced elsewhere which is acquired by any person, gas levy shall be payable by that person for any year only on the amount by which the number of therms represented by the gas supplied to that person from that reservoir during the year exceeds the number of therms represented by the gas put into the reservoir during the year.\n(2) If in any year the number of therms represented by the gas put into such a reservoir has exceeded the number of therms represented by the gas supplied to the person concerned from the reservoir, the amount of the excess shall be carried forward and, for the purpose of computing gas levy for a subsequent year, may be set off against the number of therms represented by the gas supplied to that person from the reservoir in that year.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted (E.W.S.) by Gas Act 1986 (c. 44, SIF 44:2), s. 60(4), Sch. 6 para. 4(1)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words substituted (E.W.S.) by Gas Act 1986 (c. 44, SIF 44:2), s. 60(4), Sch. 6 para. 4(1)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words substituted (E.W.S.) by Gas Act 1986 (c. 44, SIF 44:2), s. 60(4), Sch. 6 para. 4(1)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words substituted (E.W.S.) by Gas Act 1986 (c. 44, SIF 44:2), s. 60(4), Sch. 6 para. 4(2)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words substituted (E.W.S.) by Gas Act 1986 (c. 44, SIF 44:2), s. 60(4), Sch. 6 para. 4(2)(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 4 amended (1.4.1992)(temp. until 31.12.1999) by S.I. 1992/450, reg. 2(3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/3/section/4",
    "retrieved_at": "2026-10-29T10:14:35.076200+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."
}