{
  "url": "https://openlegislation.uk/mineral-royalties-tax-regulations-1971/regulation-3",
  "json_url": "https://openlegislation.uk/mineral-royalties-tax-regulations-1971/regulation-3.json",
  "legislation": "uksi/1971/1035",
  "legislation_title": "The Mineral Royalties (Tax) Regulations 1971",
  "legislation_url": "https://openlegislation.uk/mineral-royalties-tax-regulations-1971",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "The whole of a payment under an agreement shall for the purposes of the principal section be treated as a mineral royalty if under Regulation 2 above nine-tenths or more of it would be so treated.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1971/1035/regulation/3",
    "retrieved_at": "2026-10-29T22:43:55.320143+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."
}