{
  "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-18",
  "json_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-18.json",
  "legislation": "uksi/1994/1813",
  "legislation_title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994",
  "path": "schedule/1/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": "Oil Taxation Act 1975 c. 22",
  "text": "In Schedule 2, in the Table in paragraph 1(1)—\n(a) the entries relating to sections 50(1) to (5), 51, 52 and 56 of the Taxes Management Act 1970 shall be omitted;\n(b) for the entry relating to section 58(2) there shall be substituted the following entries—\n“\nSection 58\n(2B)\n…\n…\n—\n(2C)\n…\n…\nOmit the words “on a case stated under regulation 22 of the General Commissioners (Jurisdiction and Procedure) Regulations 1994 or”.\n”;\n(c) the entry relating to section 98 of the Taxes Management Act 1970 shall be omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/18",
    "retrieved_at": "2026-10-29T13:29:48.105318+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."
}