{
  "legislation": {
    "id": "ukpga/1975/22",
    "title": "Oil Taxation Act 1975",
    "short_title": "Oil Taxation Act 1975",
    "citation": "1975 c. 22",
    "type": "ukpga",
    "date": "1975-05-08",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/oil-taxation-act-1975",
    "json_url": "https://openlegislation.uk/oil-taxation-act-1975.json"
  },
  "direction": "made_to",
  "with": "ukpga/2010/4",
  "count": 21,
  "effects": [
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "s. 21(2)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 164(b) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "Sch. 4 para. 7(2)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 166(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "Sch. 3 para. 1(2)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 165(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "Sch. 3 para. 5(2)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 165(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "Sch. 3 para. 2",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 285(6)(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "s. 6(4)(b)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 163",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "Sch. 4 para. 4(8)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 166(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "s. 5(7)(b)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 162(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "Sch. 3 para. 5(5)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 165(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "s. 3(2)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 161(3)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "s. 3(1DB)(b)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 161(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "Sch. 3 para. 2A(2)(b)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 165(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "Sch. 4 para. 2(2)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 166(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "s. 2(5A)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 280(9)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "Sch. 3 para. 3A",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 282(6)(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "s. 5(8)(b)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 162(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "s. 3(2)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 161(3)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "s. 21(2)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 164(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "Sch. 5 para. 2B(2)",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 167",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "Sch. 3 para. 3A",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 285(6)(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1975/22",
        "title": "Oil Taxation Act 1975",
        "provisions": "Sch. 3 para. 2",
        "url": "https://openlegislation.uk/oil-taxation-act-1975"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 282(6)(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    }
  ],
  "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."
}