{
  "url": "https://openlegislation.uk/oil-taxation-act-1975/schedule-6/paragraph-2",
  "json_url": "https://openlegislation.uk/oil-taxation-act-1975/schedule-6/paragraph-2.json",
  "legislation": "ukpga/1975/22",
  "legislation_title": "Oil Taxation Act 1975",
  "legislation_url": "https://openlegislation.uk/oil-taxation-act-1975",
  "path": "schedule/6/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The provisions of Schedule 5 to this Act specified in the first column of the following Table shall apply in relation to a claim under this Schedule as they apply in relation to a claim under that Schedule subject to any modifications specified in the second column of that Table and with the substitution, for references to the responsible person, of references to the participator by whom the claim under this Schedule is made and, for references to section 2(9)(b)(ii) of this Act, of references to section 2(9)(c)(ii) of this Act.\nTable\nProvisions applied\nModifications\nParagraph\n2(3)\nFor the reference to this Schedule substitute a reference to Schedule 5 to this Act.\n2(4)\nOmit paragraph (b).\n2(5)\n2(6)\n2(7)\nFor the reference to paragraph 5 of Schedule 2 to this Act substitute a reference to paragraph 2 of that Schedule;\nfor the reference to paragraph 2(1) of Schedule 5 to this Act substitute a reference to paragraph 1(2) of this Schedule.\n2(8)\n3(1)\nOmit paragraph (c).\n4\n5(1)\nOmit paragraph (b).\n5(3)\n5(4)\nFor the reference to all or any of the participators substitute a reference to the participator by whom the claim is made.\n5(5)\n—\n6(1)\n6(3)\nOmit the reference to paragraph 6(2).\n7\n8\n9\n. . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 6 para. 2: entries inserted (27.7.1999 with application in relation to chargeable period ending on or after 30.6.1999) by 1999 c. 16, s. 102(5)(8)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 6 para. 2 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 83(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 6 para. 2 omitted (1.4.2011) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 25(3); S.I. 2010/867, art. 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/22/schedule/6/paragraph/2",
    "retrieved_at": "2026-10-29T10:39:15.522827+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."
}