{
  "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-19",
  "json_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-19.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/19",
  "kind": "paragraph",
  "number": "19",
  "heading": "Oil Taxation Act 1975 c. 22",
  "text": "In Schedule 5, in sub-paragraph (1) of paragraph 8—\n(a) in paragraph (a) of that sub-paragraph for the words from “a case for” to “in respect of” there shall be substituted the words “an appeal is made under section 56A of the Taxes Management Act 1970 (as applied by paragraph 1 of Schedule 2 to this Act) against”;\n(b) in paragraph (b) of that sub-paragraph—\n(i) for the words “case so stated” there shall be substituted the words “appeal so made”;\n(ii) for the words “that appeal” where they first occur there shall be substituted the words “the appeal under paragraph 5 above”.",
  "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/19",
    "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."
}